Ludwig Mirre

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August Otto Ludwig Mirre (born May 7, 1878 in Magdeburg , † July 25, 1954 in Garmisch-Partenkirchen ) was a German tax lawyer and the last president of the Reichsfinanzhof .

Life

Ludwig Mirre, son of the factory owner Ludwig Mirre senior (1847–1934), finished his school career in his hometown in 1896 at the monastery school Our Dear Women with the Abitur . He then completed a law degree at the universities of Leipzig , Berlin and Halle . After passing the first state examination in July 1899, he completed his legal clerkship and in February 1904 the second state examination. He then worked for a few months as a court assessor at the Groß Salza district court and then as an assessor in the Prussian administration of indirect taxes. From the beginning of April 1909 he was a regular member of the General Customs Directorate in Breslau and was a member of the local board of the stamp and inheritance tax office. In July 1912 he was appointed to the government council.

During the First World War , in January 1917 he moved to the Prussian Ministry of Finance, where he was employed as an unskilled worker . After the end of the war, from April 1919 on, he held the titles of Secret Finance Council and Lecturing Council and joined the newly founded Reich Ministry of Finance under Minister Matthias Erzberger in early October 1919 , where he was appointed Ministerial Councilor in early January 1920 . From the beginning of September 1921 he worked as a Reich Finance Councilor at the Reichsfinanzhof in Munich and wrote comments on tax law.

At the time of National Socialism , he took over the post of President of the State Tax Office in Munich on a provisional basis in mid-March 1934 and officially from the beginning of May 1934. In this function he was involved in ensuring that Adolf Hitler did not have to pay tax on his high income from " Mein Kampf ". For this he received a bonus payment from the Reich Chancellery until the end of the war . At the beginning of April 1935 he became President of the Reichsfinanzhof and held this office until April 1945. In personal union, he headed Senate VI a at the Reichsfinanzhof from January 1939 to May 1944. Mirre joined the NSDAP in 1937 . From mid-April 1943 he taught tax law as an honorary professor at the University of Munich .

After the end of the Second World War , Mirre was arrested by the Allied occupation authorities on June 6, 1945 and removed from his post that same month. After his denazification , he was downgraded to Senate President by the Bavarian State Government in December 1948 and at the same time adopted into retirement.

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Footnotes

  1. ↑ Heike Göbel, Hendrik Wieduwilt: "Tax secrecy applies, but ..." In: Frankfurter Allgemeine Zeitung. September 28, 2018, p. 22 , accessed on October 1, 2018 (page number refers to the print edition of September 29, 2018).
personal data
SURNAME Mirre, Ludwig
ALTERNATIVE NAMES Mirre, August Otto Ludwig (full name)
BRIEF DESCRIPTION German tax lawyer and first president of the Reichsfinanzhof
DATE OF BIRTH May 7, 1878
PLACE OF BIRTH Magdeburg
DATE OF DEATH July 25, 1954
Place of death Garmisch-Partenkirchen