Steuerliche Behandlung von Rückstellungen für Pensionsanwartschaften bei der Einheitsbewertung des Betriebsvermögens: Bd. 3

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BArch B 126/6596
BArch B 126 Bundesministerium der Finanzen
Bundesministerium der Finanzen >> B 126 Bundesministerium der Finanzen.- Abt. IV Besitz- und Verkehrsteuern (S 0 bis S 7), G 1, FG, O 2 (Apl. 1967 - 1978, einschließlich Änderungen ab 1979 und Einbeziehung des Apl. 2002) >> S 3 Bewertung, Bodenschätzung, Vermögensteuer, Erbschaftsteuer >> S 31 - S 32 Geltendes Recht >> S 322 - S 324 Betriebsvermögen >> Steuerliche Behandlung von Rückstellungen für Pensionsanwartschaften bei der Einheitsbewertung des Betriebsvermögens
1954-1960
Bundesministerium der Finanzen (BMF), 1947-
Aktenführende Organisationseinheit: IV C 1 (1960)
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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).

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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, 11:36 AM CEST
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