Lex Krupp

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The Lex Krupp was ( "decree of the leader over the family of Fried. Krupp") one of Adolf Hitler enacted on November 12, 1943 imperial law (Reich Law Gazette I S. 655), which the Friedrich Krupp AG from a capital company into a partnership with specially regulated succession converted.

history

The Lex Krupp went to the personal instigation of the Krupp family back to Hitler, who were in close contact therewith; Gustav Krupp von Bohlen and Halbach met with Hitler ten times between 1934 and 1940 alone. With effect from December 15, 1943, the stock corporation, which had existed since 1906, was converted into a partnership during the last supervisory board meeting , the sole owner of which, Bertha Krupp von Bohlen und Halbach, immediately appointed her eldest son Alfried as her successor and transferred all company shares to him.

With effect from December 29, 1943, Alfried was born as the son of Bertha. Krupp and Gustav von Bohlen and Halbach authorized by Adolf Hitler with the help of Lex Krupp to also put Krupp in front of his name. The Essen- Bredeney registry office shows that the correction was made on June 17, 1944. All other descendants of Gustav Krupp von Bohlen and Halbach are not allowed to have Krupp in their name.

Alfried Krupp von Bohlen und Halbach took over the chairmanship.

The purpose of Lex Krupp was to save the Krupp family about 400 million Reichsmarks in inheritance tax with corporate assets of over one billion Reichsmarks .

Full text

Decree of the guide about the Fried family business. Krupp from November 12, 1943.

The Fried. As a family company, Krupp has made outstanding, unique services of its kind to the military strength of the German people in 132 years. It is therefore my will that it will continue as a family business. For this purpose I determine:

I. The owner of the Krupp family assets is authorized to use these assets to establish a family company with a specially regulated succession.

II. The establishment of the family business and its articles of association are to be certified by a court or a notary. The statutes require my approval, which must be obtained from the Reich Minister and Head of the Reich Chancellery.

III. The respective owner of the company has the name Krupp before his family name.

IV. The Reich Minister of Finance is authorized, in agreement with the Reich Minister and Head of the Reich Chancellery, to determine the duties associated with the establishment of the family business as well as the future taxation of the company and the inheritance arising from the death of an owner or the transfer of ownership to another owner - to regulate (gift) tax within the meaning of this decree.

V. The Reich Minister of Justice and the Reich Minister of Economics can - each for his own area of ​​responsibility and, if necessary, jointly - in agreement with the Reich Minister and Head of the Reich Chancellery, issue the administrative regulations necessary for implementation and supplementation.

Fuehrer's headquarters, November 12, 1943.

The leader

Adolf Hitler

The Reich Minister and Head of the Reich Chancellery

Dr. Lammers

literature

  • Dietrich Eichholtz : History of the German War Economy 1939-1945 . Volume 2: 1941-1943 . Akademie-Verlag, Berlin 1985, ( Research on Economic History 1), (At the same time: Berlin, Humboldt Univ., Habil.-Schr., 1968).
  • Harold James : Krupp: German legend and global company. Beck, Munich 2011, ISBN 978-3-406-62414-8

Individual evidence

  1. ^ "Leader's decree on the Fried family business. Krupp ”( RGBl. 1943 I, p. 655 f.).
  2. ↑ Harold James : Krupp: German legend and global company. Beck, Munich 2011, ISBN 978-3-406-62414-8 . Pp. 214-215.
  3. ↑ Reichsgesetzblatt 1943 I p. 655 (quoted by Dr. Dr. A. Dehlinger, Systematic overview of 76 years RGBl. (1867–1942), Kohlhammer Stuttgart 1943)