1938 REICHSGESETZBLATT, PART I, PAGE 414

Decree for the Reporting of Jewish Owned Property
of 26 April 1938

On the basis of the Decree for the Execution of the Four Year Plan of 18 October 1936 (RGBl I, 887) the following is hereby decreed :

Article 1

1. Every Jew (Article 5 of the First Regulation under the Reich Citizenship Law of 14 November 1935 (RGBl I, 1333) ) shall report and evaluate in accordance with the following instructions his entire domestic and foreign property and estate on the day when this decree goes into force. Jews of foreign citizenship shall report and evaluate only their domestic property.

2. The duty to report holds likewise for the non-Jewish marital partner of a Jew.

3. Every reporting person' s property must be given separately.

Article 2

1. Property in the sense of this law includes the total property of the person required to report, irrespective of whether it is exempt from any form of taxation or not.

2. It does not include movable objects used by the individual or house furnishings as far as the latter are not classed as luxury objects.

Article 3

1. Every part of the property shall be valued according to the usual value it has on the elective date of this regulation.

2. No report is necessary when the total worth of the property to be reported does not exceed 5000 marks.

Article 4

The report is to be presented on an official form by 30 June 1938, to the administrative official responsible at the place of residence of the reporting individual. When such a report is not possible by this date the responsible office can extend the period. In such case, however, an estimate is to be presented by 30 June 1938, together with a statement of the grounds of delay.

Article 5

1. The reporting individual must report, after this decree goes into force, to the responsible office, every change of said individual' s total property as far as it exceeds a proper standard of living or normal business transactions.

2. The reporting requirement applies also to those Jews who were not required to report on the effective date of this regulation, but who have acquired property exceeding 5000 Reichsmarks in value, after this date. Article 1 (1) clause 2, shall apply respectively.

Article 6

1. The administrative offices responsible under this regulation are in Prussia-Highest Administrative Officer [Regierungspraesident] (in Berlin the Police President) ; Bavaria-Highest Administrative Officer 1 Regierungspraesident] ; Saxony-The District Head [Kreishauptmann] ; Wurtemberg-The Minister of the Interior; Baden-The Minister of the Interior; Thueringen-Reich Governor [ Reichsstatthalter ] ; Hessen-Reich Governor ; Hamburg-Reich Governor ; Mecklenburg-Ministry of the State, Interior Department ; Oldenburg-Minister of Interior ; Braunschweig- Ministry of Interior ; Bremen-Senator for Administration of Interior; Anhalt-Ministry of State Interior Department ; Lippe-Reich Governor (Land Government) ; Schaumburg-Lippe- Land Government ; Saarland-The Reich Commissioner for the Saar.

2. Austria-The Reich Governor has jurisdiction. He may transfer his authority to another board.

Article 7

The Deputy for the Four Year Plan is empowered to take such necessary measures as may be necessary to guarantee the use of the reported property in accord with the necessities of German economy.

Article 8

1. Whoever wilfully or negligently fails to comply with this reporting requirement, either by omitting it, or making it incorrectly, or not within the time specified, or whoever acts contrary to any instruction issued pursuant to Article 7 by the Deputy of the Four Year Plan shall be punishable by imprisonment and by a fine or by both of these penalties, in particularly flagrant cases of wilful violation the offender may be condemned to hard labor up to ten years. The offender is punishable notwithstanding that the action was in a foreign country.

2. Any attempt to commit such actions is punishable.

3. In addition to the imposition of the penalties under (1)) the property may be confiscated, insofar as it was involved in the criminal action. In addition to hard labor confiscation may be made. Where no specific individual can be prosecuted or convicted, confiscation may be decreed independently, where the prerequisites for confiscation warrant it.

Berlin, 26 April 1938

The Deputy for the Four Year Plan
Goering
General Field Marshal
The Reich Minister of the Interior
Frick