Theodor Broczyner

Theodor Broczyner , later Theodor Brosh (born January 1, 1900 in Strážov ; † unknown) was an Austrian - Israeli finance officer and university professor .

Live and act

Theodor Broczyner was born on January 1, 1900 as the son of the grain dealer Samuel Broczyner (* 1859 in Austria; † 1934 in Haifa ) and his wife Hinda (née Laub; * 1866 in Austria; † 1937 in Haifa). In addition to a sister (* 1901; †?), He also had three brothers, two of whom, including a doctor, died during the Second World War in 1940 and 1941. After attending grammar school, Broczyner studied in Berlin and Königsberg from 1919 to 1923 and received his doctorate in 1923 ( Dr. rer. Pol. ). His dissertation dealt with the socialist systems of Herzka and Oppenheimer . In 1925 he married Edith Mendelsohn, born in Halle in 1905 , with whom he had their daughter Mirjam Awin, born in 1927, who later became a medical technology assistant. Professionally, Broczyner was employed by the Hirsch copper and brass works in Berlin until November 1938 , where he occasionally also worked as the head of the company's sales department.

In February 1939 he emigrated to Palestine with his wife and child with an A-1 certificate . From July 1939 to December 1940 he headed the accounting department of Semel Shipping Co. Ltd. , a subsidiary of Perdess Export Syndicate , in Tel Aviv . After briefly taking over the management of the accounting department of the Citrus Control Board in 1941 , he was employed by the Supreme Tax Office of the Mandate Government (from 1948 of the Israeli government) for a period of more than 20 years from the same year until 1961. With this he sometimes acted as a tax inspector, senior tax inspector, and deputy head of the department. From 1953 to 1960 he was also head and director of the income tax department and, in his last year of service in 1961, was an advisor on double taxation issues . From 1958 to 1969 he also lectured in tax law at the Hebrew University of Jerusalem and Tel Aviv University.

At the time of research (1978) for the Biographical Handbook of German-speaking Economic Emigration after 1933–1945, Volume 1: Politics, Economy, Public Life , published by Werner Röder in 1980, Broczyner, who had taken the surname Brosh after his immigration, lived in Jerusalem .

literature

• Werner Röder (Hrsg.): Biographical handbook of German-speaking economic emigration after 1933–1945 , Volume 1: Politics, economy, public life. De Gruyter, Berlin / Boston, 1980, ISBN 978-3-598-11420-5 , p. 97

Individual evidence

1. ↑ Assaf Likhovski: Tax Law and Social Norms in Mandatory Palestine and Israel , Cambridge University Press , Cambridge, 2017, ISBN 978-1-316-81685-1 , p. 279 (English), accessed on February 4, 2019