Einkünfte aus Gewerbebetrieb.- Allgemeines und Einzelfälle: Bd. 4

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BArch R 2/20524
BArch R 2 Reichsfinanzministerium
Reichsfinanzministerium >> R 2 Reichsfinanzministerium (Direkte Steuern S 1 - S 2) >> S 2 - Einkommensteuer, Körperschaftssteuer, Wehrsteuer >> S 21/S 22 - Geltendes Recht (EStG, Durchführungsverordnungen) >> S 215 Einkünfte aus Gewerbebetrieben >> Einkünfte aus Gewerbebetrieb.- Allgemeines und Einzelfälle
1938-1940
Enthält u.a.:
Entwicklung der Einzelhandelsumsätze.- Gemeinsame Berichte der Forschungsstelle für den Handel beim Reichskuratorium für Wirtschaftlichkeit und des Instituts für Konjunkturforschung
Heranziehung der Räumungsentschädigungen zur Einkommensteuer anlässlich der Neugestaltung der Reichshauptstadt, auch steuerliche Behandlung bei Enteignungen, insb. auch beim Reichsautobahnbau, 1938
Abzugsfähigkeit der anlässlich der "Kundgebungen am 8. bis 10. Nov. 1938" ("Reichskristallnacht") entstandenen Schäden bei jüdischen Gewerbetreibenden bei der Gewinnermittlung für 1938
Reichsfinanzministerium (RFM), 1919-1945
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BZK no.

The Bundeszentralkartei (BZK) is the central register of the federal government and federal states for completed compensation proceedings. When a claim is entered into the BZK, a number is assigned for unique identification. This BZK number refers to a compensation claim, not to a person. If a person has made several claims (e.g. for themselves and for relatives), each claim generally has its own BZK number. Often, the file number of the respective compensation authority is used as the BZK number.

This number is important for making an inquiry to the relevant archive.

Delict according to Nazi judicial system

Conduct that was first criminalized under National Socialism (e.g. the Treachery Act, ‘Judenbegünstigung’) or which the Nazi judiciary prosecuted more severely (e.g. high treason).

Reason for persecution

The reasons provided here are based on the wording in the reasons for persecution stated in the sources.

Role in the proceeding

‘Verfolgt’ refers to a person or organization that was persecuted under National Socialism. They could file a claim for compensation or restitution as part of the Wiedergutmachung policy. If the application was submitted by another person or organization than the persecutee (for example, their son or daughter), this other person or organization is designated as ‘antragstellend’ and their relationship to the persecutee is noted, if known. In the sources, the persecutee is sometimes referred to as ‘Geschädigter’ (aggrieved party) and the applicant as ‘Anspruchsberechtigter’(claimant).

Search in Archivportal-D

You may find additional archival material on this person or organization not related to Wiedergutmachung in the Archivportal-D.

Additional information on reason for persecution

Additional or more specific information on membership and group affiliation which were the reason for the persecution.
Object in the 'Deutsche Digitale Bibliothek'
24.04.2026, 12:03 PM CEST
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