Enactments and Approved Papers of the Control Council and Committee for the Year

Home , Allied Commission, Allied Control Council

Jan. - 1946 \

On 1 February 1946, the Division issued a bound volume containing all enactments and approved papers of the Control Council and Committee for the year

from Government authorities indicate that there is a real for such compilation and a need for the continued and issuance of these enactments and approved papers periodically,

This volume covers the period from 1January 1946 through 28 February It is that such a compilation will be issued bi-monthly,

Charles Fahy Adviser, and Director, Legal Division

Berlin

1April Date Page

Law No. of Certain Jan 46 Provisions of the German

12 Amendment of Income Tax, 11 Peb 46 Corporation Tax and Excess Profits Tax Law

of Property Feb Laws

of 11 Feb 46 Vehicle

Amendment of 11 Feb 46 118 Tax Laws

16 Law 20 Feb 46

Amendment of Inheritance 28 46 161 ii

Date Pape

Order No, 2 7 1 Surrender of Arris and ti

Order No. Registration of Jan 46 49 of of their Placement in iii

DIRECTIVES

No.

Removal and from Jan Positions cf of Nazis and to Allied Purposes

Directive 62 of Registry 23 Jan 46 of and Suspects

Directive No. ."- 26 Jan 46 of , Hours iv

OR APPROVED BY THE CONTROL COUNCIL Of? COORDINATING

Date

Order 2 Confiscation and Surrender of 7 Jan 46 and tion

Attendance at of Control Jan 46 3 Council and Coordinating 45 215 7 Jan 46 4

Disposition and of Jan Records of ve 46

on 7 Jan 10 6

Valuation of Jan

of Heads of 10 Jan to of Control Council 46 2

Directive 1\10. 12 Jan 46 16 Removal Office and from Positions of of Nazis and of Persons Hostile to Purposes

Disposition of Heirless Property 12 Jan in Berlin 46)11 e Date

Legislative Enactments t o be 12 Jan 46 Published Official Gazette of the Control Council 46 Order No, 3 Jan 49 Registration of the of Employable of Unemployed and Their Placement at

to be Taken t o Fill Teachers Jan 46 53 Posts with Democratic Elements

Terms of Reference of the RDR 17 54 Directorate 46)22

Operational Procedures for Dismantling, Jan Packing and Transportation of Plants Subject to Deliveries on Account of Reparations

Definition of Term Restitution!', 21 46 61 Appendix to Revise

No. Jan 62 Control of the Central of Criminals Security Suspects

of Persons with Former as Students to Institutions of Higher (46

Directive No, 26 26 Jan Regulation of Hours Return of Austrian Nazis to 26 Jan 67 Appendix to

Increase in Postal Rates 26 Jan 46 34 Request by 26 Jan 69 for Moratorium Applying to Private 46 Law No. 11 Jan 46 Repealing of Certain Provisions of the German Law

Provision of Facilities to Jan 46 75 the Soviet in the Zones of Germany (46)6 Responsibility of Prisoners of Jan 46 79 and Persons Directorate for Implementation of Pots

Statement Banking 1Feb 81 Germany by Nationals of United N ions

Recall and Repatriation of German 46 82 Officials, Agents and other Obnoxious Germans 46

Guiding Principles for the 7 Feb 86 of Highways 45) e vii

Date

Use of Institutions of Higher Learning 7 Feb to Needs of the Four Zones 49 Proposals on Coffee and Tea Taxes, Levy 7 r’eb 88 of a Tobacco Surcharge and Tobacco Tax Legislation 46

12 Amendment of Inccme Tax, Corporation 90 Tax and Excess Profits Tax Law

No. Amendment of Tax Laws Feb 46 111

Law No, of Tax Laws Feb

Law No. t of Turnover Tax Laws 11 Feb 46 118

Reply to Jugoslsv Feb 46 121

Re-establishment of an International Feb 46 122 Postal Service

Policy Concerning the Reopening of 16 E’eb 123 in Germany

Joint Use of the Library of the 16 46 University of Berlin 46 62 Date

Establishment of Interim Offices 16 46 for German United Nations and Neutral Countries

Industries to be or 16 46 Restricted to Domestic Requirements for Industrial Reasons 44 Law No. 16 20 Feb 46 Law

for the Spread of 46 Infection from One into Another of (46 Law 17 28 Feb 46 Amendment of Inheritance ICTED .-.--.I

c ONTROL.

ORDER NO. 2 CONFISCATION AND SURRENDER OF ARX3 AND AMMUNITIGN

In order to disarm the population and to contribute towards public security in Germany the Control Council orders as follows:-

1.. The carrying, possession or ownership of arms or ammunition by any person is prohibited.

2, Any person, possessing or owning any arms ar amnunition, shall surrender the same to the nearest Allied lfilitary Commander within ten days of the publication of this Order.

3. Any person having kiiowlddge of the existence in any place whatsoever of any arms or ammunition which are not under Allied Control, or of any stocks of arms or mmnition, or explosives, or of any instaLntions manufacturing arms, ammunition or explosives, shall declare the sane immediately to the nearest Allied fltilitary C;omnandcr.

4. The carrying, concdalinent or ownership of arms or munition shall. not be deemed to be an offence if such arms or munition are surrendered in accordance with the provisions of Paragraph 2 of this Or~cr.

5. Nothing in this Order shall prevent the canying and possession of arms and munition by the German Police under such terms and conditions as haw bccn or mzy be authorised by the Bllied Control Council. All types of firearms issued to the civil police and loc,tl authorities will bc registered with the local f!Xi.itary Commander, 2

6, For the purpose of this Ordar

(a) the present Order shall include any natural or juristic person or group of persons. It shall not include any military or civil- ian meniber of the Allied Forces of Occupa- tion.

(b) The term "arms and miunition" shall include firearms of any kind, including sporting guns, a,wmnition of all types explosive material and side-arms of all types. It shall not include any explosive material the USC of which has been authorjsed by the I;llied ?

7' !'ny person failing to comply with this Order shall be liable to criminal prosecution including the death penalty..

Done at Berlin 7 Jmuary 1946 Promulgatcd 1800 hours, 11 January 1946

s/d B. H. ROBERTSON, Lieutenant General

s/d L. KOELTZ, Gerierzl d 1 Corps d Armee

s/d V.D, SOROLOVSKY, &my Gencral

s/d LUCXTTS 9. CLAY, L,ieutcnant Gonera.1 3

::erzorandwi by Allied Secretariat

1. The Allied Secretariat hns considered the establishment of a pass-card system for controlling the attendance at meetings of thc Control Council and Co- ordinating Cormittee,

2. The Allied Secrctariat has agreed:

(a) That a 1irn;iteCi number (30) of pass-cards should bc issued to cach el.eixxt of the dllisd Sccrctariat . (b) That cash national secretary should be rcsponsible for the authorised presence of representatives of his dclcgation . 3. It is recor-mended that the Coordinating Cormittee approve the proposal of the Allied Secretariat*

4. This nernorsiidwi will be considered at the meeting of the Coordinaking Corrvnittec on 7 January 1946.

H. ;Ir GERHIBDT, Colonel

T, M. GR?,ZEBROOK, Brigadier

J. L. Bl'iUDIER, Consul General

S. 'fd, KUDBEVTSEV, 1st Sec*y

Allied Secretariat

Approved at Berlin 7 Janualy 1946 ( CORC/P (451 23-5 4

TRAXSPORT DXRECTOR'iTE

Rolling Stock Repair in Liberated Countries

PJ-ioYe 4. by Secretariat

1. At its sixteenth meeting on 15 - 18 December 1945.,the Directorate of Transport considered a proposal submitted by the French delegation on the above subject. copy of this proposal is attached as Appendix t!!,'l.

2. The U,S, and British dclcgations expressed their agreement with the French proposal, 3* The Soviet delegation, however, disagreed with the proposnl.

4, The British and French delegations stressed the serious wagon repair position in their respective Zones, and considered tlnat the action proposed in the French paper should be taken forthwith in those Zones which agreed to the proposal.

5. After full discussion, the Directorate, by Con- clusion (1114) of DT?T/:(45)16 :-

If a. Decided to submit the French proposal to the Coordinating Cormittee stating that the U.S. and British delegations were in accord with the French suggestions, and that in view of the serious vfagon repair situation in their three zones, the U,S., Sritish and French have given instructions to their zones that thc proposal be adopted; and to request the Coordinating Cornlittee to approve this action. 5

b. Decided that a note of the Soviet objec- tions be sttacned to the paper when sub- rrtitted to thc Coordinating Codttec".

6. The Soviet delegation has since intbmted that thcy do not wish to subnit a sepcrate note of their objcc- tion, but that they desire this objection to be recorded.

Approved at Berlin, 7 January 1946 CORC/F (b6)2 6

Appendix ItAIl to CORC/P( 46)z

S.P.. 50,352 par BRl 600, Berlin 7 December 1945.

French Croup Control Council

Transport and Public Works Division

ROLLJNG STOCK REPAIR Thc work of the Rai1vm.y Comfittee hcs shown that throughout Gemany, and not only in one or xoro zones, there is a lack of- facilities for repairing rolling stock (see DTPT/P(l+5)16, and psrticula.rly thc kipossibil-ity of sat- isfying the Soviet zonets dci:lt.,nds for the repnir in other zonas of 2,000 loconotivos, 9,000 vngons and 1,000 cap i+a~s$, It will certainly require over a yozr nore to restore almost to their norrxd condition the rcilmy tvork- shops destroyed by air a.ttxk. XJot onZy that, the rolli,xg stock situntion is not at present ir-iprovirlg, but is dete- riornting daily, It; would appear inpossible to rmko up evcn partially the prciscnt delay in repairs

E3erything that can bc done to speed up repairs should therefore be 2medirztely undcrtnken, and in vicw of the transport nccds of Gcrriany and of Xurope, it muld be folly not to utilisc all tho available repair capacity. Among thc rolling stock which mists in Germmy awaiting rcpair, thcrc is certain forcign stock; the countrics of origin of this stock (Belgiui and Franco particularly) at 7 present hzve repair capacity, c n result of workshop repairs which hzve been in hand for 3 w. It is, therefore, suggested thnt the unserviceable roll" ~g stock which is at present in Cerrmnf should be sent back to the countries of origin, who can repjir it.

This me?sure would result in a transport hprove- ment in thi: destination countries. It would also permit to b~ put -~ttile dis:iosal of Germany, particularly to inter- natioxsrtl triffic (coal, trarisf ,- of factories), a greater number of foreign wgons than rAuge hitherto been available. It must b.2 2ijoilited out on this subject that by November last, an incretised numbdr of foreign 2E;ons was being pnssed to C-crmny by the western countries. Doubtless there would not be an exacf; Gxchange at any .uric .nbmbnt betbvebn the-wagons to be repaired sent back to the countries of origin and the foreign wtzgons passe. into Germany, but there would be no advantage to the occupying mthorities to retain wagons in Germnny without being able to -?gxi.r them. i3n the other hand, it would be to the advmtnge or the occupying authorities to improve hropenn trznsport and. in consequence, German transport. It is also pointed c , that by point 8 of article VII and point 3 of article VIT' Jf the ECITO zgreement, which was signed. inter alia by the iuar occupying powers, is placed on the contracting governmentc :'le obligation of sending back to the countries of origin the i'dreign rolling stock found in enemy territory p2clccd under t: Lr authority, with the sole reservation that this return wi 1 not prejudice essential traffic. The return from Gernwly of the rolling stocli: which is not in service csnnot prejualcd any traffic; it has just been shown on the contrary that this return should improve trnific in Germany. The raturn to thb countrim of orikin who wore sig- natories of thc ECITO qpement of foreign rolling stock found in Germany and not in service thcre is, therefore, tu strict oblign- tion for the four occupying powers.

To sum 1.113 the French 2elegation, tnking up the ECITO suggustion, proposes that the Directorate of Trnnsport should dcclde: - 8

(a) t1ip.t the Allied rnilway servicos of each zone should give, if they iicl,vc not drcady done so, th; necesszry orders for thc raturn to the c0untri.m of ori&in of rolling StOCK of forcign origin which is S,~resciitin Sermny and is nd serviceable and which ca be mov~ii;

(b) that these rai1w-g services should hmt- di:itely srrnnge with thc destination countries the prscticnl mc;isures for this rcturn;

Approved a1; Berlin 7 Januzry 1946 ' COX/?( 46)2 9

COOP2 1:NATING COK JTT& --*e I_I_c*I".._I-II-

DISPOSITION AND ~"ZRV~ITION OF TI.3 iXECORDS OF TIB FOKER SICIISS CIIIJLEENVEHilAilLTiTNG

In order to preserve thb books Llnd records of the

former RcichsschuldenveMvcllt~~~(Reich Debt Office) J it is recoinmended that:

1, the Allied Lommdaturn of Berlin be instructed to tskt, over the control of the books and nrchilTcs of' the f omner Rcichs schuldenvermltung which are in the city of Berlin; 2. thc: Allied Konxmndnturt>ubs instructcd to disband tkc formor Reichss chuldenvemaltung and be nuth- orized to pay only that part of the pa?SOnnd mentioned in I13't bulow; 3. the illlicd Xommctndatura bc instructed to employ under its control 3, limited pcrsonnol from the f orcicr Reiclisschuld~nvervunlt~ng,whose services may bc rcquired and who are politicnlly reliable, to vork on thz records and documents of tho f ormw ~eichsscli~~enver~ltung; 4, th; Allied Korimandnturc. be instructed to kccp zn uy-to-dati: rcgistar of 311 formtr personnel of the Roichss chulu~nvervvaltung.

Approved at Berlin 7 Jrznuzry 1'31~6 C~IRC/, (11.6)3 of a Welfare Committee

The Health Committee considers that Committee should

2. The following questions should within the powers this Committee:

assistance or assistance in kind to those persons, who due insufficiency unable to satisfy their vital needs,

Responsible division each national element :

United States - Internal Affairs and C ions Division Great Britain - Internal Affairs and Division France - Division Soviet Union Division

(ii) to certain of people, for instance, old and homeless the

division within each national :

United States Internal Affairs and Division Great Britain - Internal Affairs and Division France - Internal Affairs and Division Soviet Union Division 11

directly connected with (for evacuees, victims and billeting.

division within each national

United States - and Communications Division Great Britain - Internal and C ions Division France - Internal Affairs and ion Soviet Union - Commandant Division

(iv) for group poor children

division within nntional :

- arid Division Great Britain - Internal and Division e - and tions Division Soviet Union - Division

(v) Tho control of certain institutions orphanages blind homes, etc. Responsible division each national

United States - Internal Affairs Division Britain Internal tions Division - Affairs and Division - Division 12

Supervision and control of youthful delinquents or adult at liberty but undcr surveill- ance.

Responsible division each

United Stntes - Internal and Division Britain - Internal Affairs and .Communications Division France - Affairs and Comunj.cn Division Soviet Union - Internal Affairs Division 3. Although welfare was undcr tho of t h e German of the Interior, a Sub-Commit- cannot be organized under the Health Committee as the latter is not to with of the foregoing questions.

ore that, since a need does exist for creation of higher authority be requested t o designate responsible t o which the Committee s h a l l

- 7 Jnnuary - agreed that should be established on the that it a sub- committee of the Allied Control Authority and that was of and Committee would report to Internal and tion Directorate. ) PRINCIPLES OF OF ADVANCE DELIVERIES ON ACCOUNT OF

1. Plant and equipment as declared available for advance deliveries on account of reparations shall be valued at replacement cost, i n Germany in plus per cent, less depreciation, and less War if any. Reciprocal deliveries by the Soviet Union shall. also be valued at prices plus per cent. such prices shall bo subject to agreement.

be taken t o purchase price as if new i n without delivery or installation expenses. 3. From the cost, as above, plus per cent, shall deducted at rates expressed as percentage, multiplied by actual age in years, allowing per year of use. This addition for war-time is intended to for the additional depreciation due t o the increased rate of wear and tear during the war years as well as the wear and tear resulting from the dismantling and movement of machinery and The annual rates of depreciation will taken from agreed schedule to be prepared by a Committee of Engineers reporting to the Direct e.

4. From cost plus per cent, shall likewise be deducted war shall include all damage by or German Forces, consequential excep- tional depreciation of plant and due to wind arid rain etc., following partial destruction of the premises, or aban- donment or wholly of the premises for any reason, as any broken or missing parts from cause. The deduction for war will be best that can be made expressed as a percentage of the cost plus per cent. 5. The resulting after deduction of depreciation and war damage is the residual value of each individual plant and equipment. But the residual value shall be applied to tho complete Unit of Allocation and shall in no case set lower than a certain This minimum shall be per cent of the 1938 cost plus per cent. The Unit of Allocation will be taken to mean entire factory, series of machines or, determined by the Economic Directorate i n accordance with the decision in 45) at Berlin January 1946 46) 8 with the following amendments:

(1)That figures for the year would be used as the basis for calculating value of capital goods ;

(2) That figures for the year plus 5 would be used for the value of reciprocal deliveries;

(3) That on allocation of a plant a Power may, to delivery, reject up to 10 of its this being deducted from the total value of the plant: the rejected equipment being either destroyed or reallocated reparations;

(4) That after deductions have been made, t h e residual of the equipment actually to be delivered shall not be less than 22 13) by Allied

of of the already arrived Berlin. Upon they intro- by the Chief of to Chief of the to their each of the heads of

2. procedure for is to their to of to which of' Control Council anti it is to four should be off

3. that this would bo on of Control Council four in Building. should bc intro- duced by the Chief of tho conf OF ALLIED MISSIONS as at 2nd

LOCATION

-Head----of Mission: -Brigadier British Sector

Head of General Goethals French Sector

IL Not yet arrived. CANADA of -- General Maurice Pope British Sector Head of -General U.S. S e c t o r

Head of "- U.S. S e c t o r

DENMARK Head of .-- -Not yet arrived U.S. S e c t o r

Representative j or H.

Not arrived

Head of Mission:-Not yet arrived British Sector

Representative

Head of .--- yet arrived French Sector Representative -Colonel Albert

THE Head of Admiral British Sector

yet arrived

NORWAY Herd of Fission: General Steffens British Sector

Composition as y e t unknown

SOUTH AFRICA Not yet arrived

Head of Mission: General Soviet Sector

Colonel Lozic

APPENDIX to (46)2 16

The Control Council directs

OBJECT

The Conference of included among t h e purposes of the the from public and semi-public office and positions of responsibility in private of all of the Nazi Party who have been more thon participants its activities, and all other to Allied purposes. Such persons shall be by persons who, by their political and moral in genuine institutions in Germany.

2. DEFINITIONS

Persons are to be treated as than nominal participants in Party and as to when have:

office or been active at from local to in the Party anti organizations or in which militaristic

participated in any Nazi crimes, racial persecutions or

believers in or racial and or

given moral or support or political of to the Nazi Party or off leaders. office" shall include officials, or employees in municipal and of governing bodies of political and public or- ions excepting t of h thnt the or is not placed i n a position or commit acts hostile tc and by his employment. The of this to as a minimum the of persons in public that of ordinary By is meant work or skilled, unskilled, or in an position which the does not act or whatsoever, or pate in or or or policies.

The off and of in important under- takings" shall include or positions and personnel

civic, and

and which the German Government, or its sub- divisions had

(iii) industrial, financial institutions, and

tho Press, houses and other agencies news

the of and education, the shall include well policy-making or executive in such institutions. 18

(d) The terms industrial, agricultural and financial shall include institutions directly super- vised, or controlled by Government and industrial, mining, public utility, enterprises, combines and cartels which, by virtue of their capital- ization, of employees, type of products produced or services rendered, important in t h e German economy or i n t h e economy of or which they It to carry out the of industry with the utmost the of the enterprise be no reason for failure to denczify.

In the discretion of occupational authorities, exclusion of Nazis and mili- tarists industrial, commercial, agricultural and estab- lishments, business, retail shops, occupations, practices and trades is authorized.

(e) The term as used herein mean to discharge the person forthwith and summarily and to terminate his influence and direct or indirect in the organization or with which he was associated. In case of a profession or trade, the term shall to disqualify and restrict the individual from profession or trade in other private capacity in which he does not in supervisory, or or- ganizing or hiring or discharging others or in employment or other policies. removed the for their will be passed at the appro- Property Control Officers (or corresponding authorities), who will action accordance pertinent Government laws and to the blocking control of

Persons from public office will not be entitled to of any pension or other civil

SCOPE

term in the of the here quoted to be to include

Tne to bo for action are, therefore to be considered to refer to the exclusion of Nazis of other persons hostile to Allied purposes office and from positions of responsibility no less than to their removal from such office and positions.

Tho and exclusion of Nazis of other persons hostile to is the of the Division or Branch concerned considering them f o r on tho and with the assistance of Public Safety. The Public recorded after consultation with C.I., shall decisive shall override consider- ations of administrative or even necessity.

If is felt that, has been made in the application of this directive by or exclusion from office of a particular individual, of his may be requested by the Branch Division concerned, and my submit the case for further consideration to Government, acting in consultation with Public Safety Zonal in the case of Greater Area, to the and the case of the and of Central to the Control council. 20

there is positive evidence, supported by in- vestigation, that individual is not more than a Nazi and is not is not hostile to the Allied he be retained in office in spite of the clauses contained in this directive. 6.

Between whose removal and exclusion office and positions of responsibility is laid in those have not at all i n m y Nazi activity, there is a of Germans, t h e extent and of association and as arid motives, i n doubt arid require investigntion.

Discretion to such or to in occupation of their office or of is t o Divisions acting the of Safety, to consultation with C.I. The of persons in discretionary categories shall be based on the non- availability of other suitable personnel and will only until suitable personnel will become for in the rsspectivc reliability of such discretionary arc given in 11 below.

retentions of Germans in office or in positions of as new nppointments be provisional subject to future

This applies to retained in These shall subject to further scrutiny once vttting of officials dates hzve been both i n the light of such my have become and cf tho csnduct since his or such further inquiry and as Public arid

(a) 22

9. removed office, from the of political parties, trade unions and other public organizations, or from positions of in important private as defined in the provisions of par 2 of pursuant to tho policies enumerated i n this directive, will not be in any other Zone of Occupation i n any such as defined in the provisions of par 2 of this directive, in cases of revision par above,

a. General and on in the various zones be presented t o the Control Council the first the July These reports be submitted within days following periods.

COMPULSORY ION

(2)

a t any have been or officers of the or have at any any post or authority in the from units to the National

(b) members of the who the party or were for compulsory in party was institut- ed or who have otherwise been more than participants in activities of

member:: o f t h e were selected and transferred the Party after 4 years in the Hitler and at- taining of 18. (3) Reference sub pa above, in particular individuals who have at any been officials of the Party below:

Chancery Kanzlei) (including der

Fuehrers Chancery des Fuehrers der,

National Socialist organization of Germans Abroad der

Offices in Germany of the National Union of German elements abroad fuer

Party Scrutiny Commission f o r the protection of National Socialist Literature Schutze des tis Schrifttums)

Office of Reich Treasurer of the Party der

Office of the Reich Leader (Reichsorganisat er der

Office of Fuehrers Commissioner f o r the Supervision of the whole Intellectual and Ideological Training Education of the Party (Beauftrapter des Fuehrers fuer die Ueberwachung der gesamten und weltanschaulichen und der

Office of the Reich Propaganda Leader of the der )

Office of the Leader for the Press fuer die Presse) together with the houses such as the NSDAP (formerly the Eher owned by the Party and controlled by it. (xi) Office the Reich Press Chief the Party der

Head Public Health fuer ) .

Head Off i c e Public ( fuer . (xiv) Reich Office the tion fuer das

fuer . Head Teachers and .

Head Office for Local ( f . Office . Officials

Head for all Questions . fuer

Racial Office of tho Party der .

Office of

Colonial Office of the Party chcs der NSDAP) .

of the Party der . of the NSDAP der ) ,

(2%)

fuer -----und-- e Race and Health

of following Party :

National Order of of (National November

of of first 100,000 . (

Party of von

of tho at von Treff en

Hitler Badge Heads Deputies, and off or than its of following Reich authorities:

f das

for fuer See

for Water ( fuor

Ins: General for or ( fuer .

Youth (

the fucr ( Reich Office Regional General German . t Office t ).

Office ) .

- - level. In all officials of Nazi written (58) of or after January

(59) Reich Trustees of and -~------PI- -Labor--- ( der . The officials of the Food Estate :

(i) all Landesbauernfuehrer and their Deputies, all Heads of Central and ( and chaf arid, all Heads of and

(61) ana their Deputies.

(62) Officers and of the toss

(65 Governors, their Heads

(68) --- Urban and Rural and t 33 Armament Inspect Armament (Ruestungsobmaenner) ; District tragte) District Labor . Engineers (Be- ); Building Dele- gates Policy-making officials of the Economic and the Economic Consultants. of NSDAP Business Officials

All individuals who have accepted Honors (para or who have held of the since January.

the Chamber and his subordinates to President or Chairman Chamber affiliated chaf

President, Deputy Manager der - of Industrial - Industry, Handicrafts, , and the Tourist Industry, representing whole industrial economy the country except , chair- prasident, or business the Associations) in both including Special and Rings.

Chairman, President or Deputy of a National Transport Group ( . members of the of Directors, and leading of a corporation in which the Reich has, or has had at since . January interest representing actual working control; Chairman, all members of the directors leading executives a Corporation in the or any of subsidiary has, or has had any since 30 January an interest actual warking 35

(80) Economy Leader).

Reich having or industry benuf e f , Reichsb fuer ), as well. of the and tungs t

(82) hnvc any been of the Corps

(83) who have been National Socialist. . Officers

who have been chiefs of civil administration in and by have or and Military and their Deputies and

(85) of the und - of on),

(86) of the Material. Trading Company).

Lawyers

(87) persons engaged or employed at the or activities:

Vice-?resident Directors, (b) and e.

judges, the or, the . and other : presiding and

arty SS and rs officials.

judges

( : President the , Senate and

and der

( : 'res e, 37

Hereditary Courts : and Vice President of the and the and Vice "'resident the in

(f) Disciplinary Courts

the members of the Supreme

( President, Vice President and

(h) . President

and Deputy ( Presid t Eeputy . (k) : Vice President

Prof : The Presidents all officials of and rechts : all of the these the of the e,

(n) : en t Re jus Courts

Vice resident. The personnel in this are be suspended not unless there is positive evidence in their favor.

(unless they deputies to ren) arid who have presided over . : not covered by para 88

Disciplinary for personnel: 88 (f)

held in the DAP or have hem admitted to before Courts first;

e s ht ( ta Court): President, Vicu ,)resident.

: . : Vice residents.

President, . : 39

(k) Hereditary the , and in not by ( above,

1) covered by para

(m) : Presidents Senates,

(n) : of Senates.

(a) persans who were either or their (2) or in the in the Jan 1933 8

(90) officials and upwards).

of any Nations who committed offences his national in the German or any such national or bocn citizenship after the date of entry his war with . (92) (Quislings), and members of Fascist may or been panted German 1st (93) . the Staffs of have tho (or before in any of 40

who denounced or contributed to the of of the Nazi regime

Persons who instigated or perpetrated acts of viole ce against political or religious opponent, of the Nazi

Persons employed in disseminating Nazi Fascist

Persons who been officials, teachers, or pupils at time National Educational or , Hitler Schools or

Any person who been previously or excluded from office employment by any Zone

TO DISCRETIONARY OR EXCLUSIONS

The eradication of and will require the and exclusion from any positions of control or influence of persons likely to perpetuate undemocratic tradition, In addition to tho persons within listed in 10 and therefore subject to compulsory the be closely

(a) Career of the Forces including the

(b) Persons who Prussian Junker tradition. These are difficult to correctly, as to any individual, howevor, which shows been member of an aristocratic East Prussian, or family, or of one which is the owner of extensive property or that he was a member of any of the elite German University (such the or belonging to the S. C. o r a member of any 'of the East or schaften, should be given careful consideration; such are likely to merit removal or exclusion as they are likely to t h e German militaristic tradition, 12.

The list given should be consulted de- whsther or not persons not included under para 10 above or otherwise prescribed within the of strong sympathizers or persons hostile to Allied

than conscripts) of the SS.

who for membership in any of the of the SS.

who the on or after 1

of the and Bund Deutscher the HJ before

NCOs of the the rank of (men) and

members 'of tho who joined the Party 1 persans who have been for of NSDAP,

Persons who have by transfer of of pied countries, aryanization, or confiscation of property on political, religious or racial grounds.

who exceptionally rapid promotions civil service, or the press since January

Persons who have been employed i n policy-making or executive in the military or civil ad- of German occupied territories and who not by para above, (j ) Persons who have to the Party (sums in in proportion to the means the in quostion.) In this connection it should. be that to parties, including the were frequently by cartels, etc., and sympathizers with the Party may have this rather of personal subscriptian to support the

(k) Persons who of political parties which ul-- provided support for the Socialist Party a t the its power e. of the and

(1) holding in the Red Cross, particularly if were since this been to by the Nazis.

Persons to the Christian Christen This organization consists Nazis who to be who with the of the to a of the of the German Church, of this organization Nazi

Persons belonging the (Deuts . This of Nazi sympathizers frank enough to that Christianity are this raises Nazi thy.

the the and 43

(p) Recipients of the Cross, the 1, the Sude en ion the the Badge, or Reich Labor Services of

Parents have any of their children to attend National Political Educational Institu- tes - or ( or Ordensburgen,

(r) Persons who have received financial favoritism from the Nazis.

(s) Persons who through Nazi escaped military service or actual service at

(t) 'Lawyers to the criteria in Cat- of of Section 1 of Technical for Legal Prison (2nd edition)

Officials of important industrial, commercial, apicultural financial having the of , , , or their t personnel such as etc; members the all persons with power and dismiss employees,

Near of prominent Nazis SHOULD -NOT.- be employed. 44

GUIDING IN ING INDIVIDUALS

The guiding principle in a11 cases must be whether person under has or nut been more than a participant the activities of Nazi Party, in the of the in paragraph 2 of this directive. In cases of doubt persons will not be employed or i n occupation of their office if others are available who are more reliable but somewhat less Such persons will, wherever possible, be given only posts responsibility until they have proved to be politic- ally reliable. It is essential head executive German officials at the levels and should be confirmed anti- nazis even if this entails the employment of persons less qualified to their administrative duties. Done Berlin 12 January

s/d ROBERTSON General I s/d L, General

s/d Army

s/d Oliver General LUCIUS Lieutenant General, 45

DISPOSITION OF IN BERLIN 1. In its meeting of the of the City of Berlin dealt the problem of the utilization of heirless property in Berlin and passed the following resolution:

decision of of Kurfuerst I of is hereby abolished, The of Berlin designated as the sole heir of all heirless properties in all its The Department of is charged with all of inheritance.

The Committee of the Allied in its meeting of 21 recommended that this matter be to the Allied Control approval, inasmuch as the Control Council alone has the legislative author- i t y t o promulgate ;? effective throughout Germany.

By letter of 4 December the Secretariat forwarded the to the of the Legal Directorate for and the Directorate t o the t tee. 2, The decision of the of the City of Berlin is designed to change the local law in the City of Berlin, as it has been existence since the passing of the so-called Recess of the I of December 1508.

The justifies this action by pointing out that the problem involved has work and led to much litigation and that the tine had come to establish new on heirless in the City of Berlin in view of the antiquated ruling 3. The local law on tho subject, including the law of the various German communities, was not abolished by the Civil Code of 1 On the contrary, such local law remained in effect under of the Introductory Law to t h e C i v i l Code of Germany. The suggested change of the not merely local in scope but the law well. 4. The Directorate decided a t its Twenty- Fifth that decision of the Berlin on September unless approved by the Control Council was and effect, In order t o avoid litigation conflicting to ownership which result from the the Directorate disapproval of the decision, that it involved a of no present urgency. 5. The Committee is to approve the decision paragraph to authorize despatch to the of a this decision.

Approved at Berlin 12 January 11

N. Brigadier,

Consul General..

H. . 47

LEGISLATIVE TO THE OF THE COUNCIL FOR

by Allied )

11 of Directive 11 of the entitled ”Official of states that the Council Gazette” contain proclamations, laws and issued by the Control Council, and such directives instructions as the Control Council or Committee my

2. The Secretariat, bearing in that the Control Council Gazette is intended the use the and of law courts of the accordingly authorization to include in future issue of the the following:

a, Directive 10 - Council . This enable users of the Gazette to among proclamations, laws, orders, directives, and instructions

Directive No. 11 - and of This is basic to publication of the Control Council Gazette, forth which are official languages, that my one of the Powers my make additional publication within its own Zone. c. Directive No, - This directly concerns the

Directive of is of basic in time t 48

Directive No. - of t h e German Police".

Directive No. 18 - and the Armed Forces".

Directive No. 19 - Principles for of German Pris

h. Directive No. - and tion of This enactment, and those as inclusive, are concerned with aspects the government or regulation of

It is further requested that Coordinating Committee authorize the consultation with Directorate, decide upon publication in subsequent issues of the Gazette such directives and instructions as deem appropriate.

Approved at Berlin 12 January 1946

T. N.

Consul General,

S. 1st H. Colonel.

Secretariat 49 CONTROL COUNCIL

ORDER NO. 3 REGISTRATION OF THE OF OF AND THEIR WORK

The Control Council orders as follows:

1. The registration of employed and unemployed and their i n work shall be carried out by the Labor Offices. capable of work between the of to 65 men and to for shall registered,

Registration of Occupied Persons

2, Led persons shall at the who show of having since 8 need register as by the Offices. 3. of shall be carried out by the Labor Offices the basis of documents establishing their of work, qualifications, present and other necessary particulars. 4. The Labor Office will each occupied person certificate that he has registered. Gainfully persons will receive food cards on the basis of such certificates, Those who do not possess such certificates shall lose the right to receive ration cards.

Registration the

unemployed persons of ago, and all persons work must register at the Labor Offices. who show proof of registered since need not again as directed by the 6. The registration of persons referred to in paragraph 5 at the Labor Offices will be carried out upon of appropriate documents trade, special qualifications, age, present and other necessary

7. Each unemployed person registered at a Office will be given a registration card. This card must be presented by the unemployed person periodically a t the Labor Office for at such times as the Labor Office may require.

8. the person is placed i n work, his card shall be retained at the Labor Office and, i n lieu thereof, a certificate as provided i n paragraph 4 issued to him, 9. Unemployed persons will receive food ration upon presentation of their registration cards. persons who f a i l to will lose the to receive ration cards.

--- of Incapable a -.- from 10, All within the age limits specified in paragraph 1, who incapable of through mental or physical disability, must, either or through a representative, present to the Labor Office they are incapable of work. Such will retained at Labor Offices,

11. The that a person is temporarily or permanently incapable of work only be made by a certified doctor. A Commission will give the final decision, if the Labor Offices so direct.

12. capable of work within the age limits specified in such as University and other students, etc, , who are for reasons their must, nevertheless, with the Labor Offices and present appropriate their right a release from persans to in paragraphs 10 and 12 will be given a certificate of release from by the Labor Office upon

14. Persons to in 10 above will receive food ration cards upon presentation of the certificate of release from working granted by the Labor Office.

Placement of in

15. placement of unemployed work shall be carried out by the Labor Offices according t o applications made by employers.

16, employers requiring labor must apply exclu- sively to the appropriate Labor Office, The employment of unemployed persons or transfer of employees from one place of work t o another is forbidden unless done through Labor Office.

to notify the Labor Office of all dismissals on the same day they occur, except that, i n case of dismissals, the employer must give preliminary notice to the Labor Office order that that Labor Office may such workers in other employment.

In case of necessity the Labor power to place persons i n work by compulsory direction.

Unemployed persons who find employment on their own initiative, or employees who transfer from one place of work to another without the permission of Labor Office, as well as persons who disobey compulsory directions to work, will be liable to as provided in this order and to loss of the right to obtain food ration cards. --- 20, Any person or failing to any of the provisions of this order be to criminal prosecution in either or Courts and, upon conviction, shall be

in the case of by monetary fine not 10,000 or not one or both, and

b. case of others, by a monetary fine not 1,000 or not exceeding three months, or both,

This will become effective

Done at Berlin on Promulgated loo hours, January

Lieutenant General

KOELTZ General de Corps

LUCIUS D. Lieutenant General

General 53

BE TO FILL

this question a t their meeting on the Directorate of Internal nirs the following recommendations :

(i) That each Zone of a of courses should be established of duration, for the preparation of teaching f t Persons of other sions who are willing to work as school teachers and whose general education of a suitable level, These courses should com- mence as possible,

only persons who are capable of youth i n a democratic spirit, should be to these courses. It should be strictly prohibited to accept as students members candidates of %he leaders and active members of tho associated Nazi tions, which were dissolved by order of the Control Council, and also former officers of tho forces.

order to prepare the staff needed to fill the various vacancies in the profes- Institutions, the of special pedagogical faculties, to

That of food rationing of aid t o such students be handled by the powers each in its own zone.

Approved at Berlin on January

. 54

OF REFERENCE OF

1, The Reparations, Deliveries and Restitution Directorate will develop measures on the of the policy established for Reparations on the basis of the instructions from the Coordinating and the Control Council as well initiative. will include determining of a uniform and method, particularly concerning:-

(a) Directing of missions to the plants allocated as advanced or reparation deliveries.

(b) Evaluation of the equipment of such plants.

(c) Participation in the allocation of this equipment between the Soviet Union and other Allied Nations by of consultation with the Economic Directorate.

(d) The relations with the organisations that have t o deal with the allocation reparations between the othar Allied Nations referred to above.

(e)

and transportation.

Providing documents and receipts. 55

(h) dealing with the equipment handed on account of reparations goods delivered by the Soviet Union i n ment of of of the equipment t o be received account of reparations.

It will plan and co-ordinate the policy and implementation of the measures on restitution on the basis of the instructions from the Control Council the Coordinating Committee, as well. as on its initiative. This will include the definition of restitution the operational procedure,

Approved at Berlin on January 46) C

PROCEDURES OF SUBJECT TO ON ACCOUNT OF

The procedures the dismantling , of equipment declared available for removal from the Western Zones of on of reparations will be subject to the following

plant has been to Government account of the country receiving plant will send a mission of of agreed size to advise on ing, and It is that the of plants will he made either before during these operations, In its work t h e will subject to the regulations of the Zone The of Zone will furnish possible assistance to tho country receiving reparations will have a liaison office at t h e Zone headquarters.

2. over of from the subject to on account of reparations, a complete of the equipment may be taken the mission of representatives of the country receiving the equipment. Tu make this inventory, the of Zone, from which the be transferred, or authorise consisting of a sufficient for this work. 3. Upon inventorying of the plant, the country receiving the has the to decline part of the equipment (including obsolescent arid deteriorated), cordancc with the decision of the Coordinating Conclusion subparagraph (a).

(i) That for the year would be used as the basis for calculating value 4 goods;

for the plus would be used for determining value on reciprocal deliveries; 57 That on receiving allocation of the equipment of a a Power prior to delivery, reject up to the value of this this being deducted from the total value of the of the plant; the rejected equipment being or for Lions;

(iv) That after all deductions have been made, the residual value of the equipment actually to be delivered shall not be less than of its value.

final determination of the degree of deterio- ration of the equipment, and its value, will be during the evaluation or operations.

4. direction to proceed with the operations of dismantling etc. shall bc given by the Zone The order of dismantling and despatching in complete will be by the representative of the receiving the agreement the representative of the Comnder of the Zone from which such to be removed.

preservation, over-sea (if necessary) and of the equipment will be out under the of the representative of t h e Zone Com- mander of the Zone, but with for technical stipulations and scientific advice of the country receiving the equipment. This work be carried out to the extent feasible in the presence of the representatives of the country receiving the equipment.

technical documents, certificates, concerning dismantling of equipment, blue and all material pertaining to the of production, as well as technical files of the scientific researches, testing laboratories, ex- the plant will be handed over by the representative of t h e Zone Commander t o the representative of the country the In the case of absence of technical for the assembling and of the at the new the Zone will order working the plant to necessary blue prints and other documents as soon as 7. of the equipment be the plant the representative of the country receiving tho the representative of the Zone Comnder of the respective in charge of and legalized by appropriate inspection report subject to will oontnin a list of the allocated equipment which not been removed by tho country.

To this will be attached detailed covering the and the receipt for it.

The f of specification, report and receipt will out the faur powers.

of the Zone, on whose territory the is carried out, will appoint German who worked at the concerned or at other plants of the Zone, to participate the dismantling operations. The Zone Commander, with the representatives of the the equipment, furnish possible facilities, in the first instance, if necessary for dis- packing transportation of the equipment,

of equipment should be for over-sea shipment (if in a convenient for transportation. The will be upon a t the place of

Zone will to grant satisfact- ory priority for transportation of material delivered on account of in order to effect the transportation of the equipment within shortest possible period of time as provided by the

The Zone will arrange protection for the property to during period of dis- within his Zone. 59 Zone Commanders through whose zone transportation passes, will furnish necessary guards for the transportation through their zones. If personnel has been en- trusted to certain property, the Zone Commander will held the responsible for such property. The country in;: the equipment the right to appoint supervisor during period of transportation, but such appointment will not in any way the responsibility of German authorities,

In case of or loss of the equipment to be removed, which m y occur as a result of subversive activities on the the Germans, will be responsible accordance with the and Germany make good the loss and a to be determined by the Allied Control Council i n particular

The in Chief of the respective Zone on whose territory the dismantling of the plant is being carried out should supply the of the country receiving the equipment with the f -

Billeting,

Feeding

(d) Petrol, oil and lubricants motor transportation throughout the stay of these representatives to the and transfer of

In the places where equipment; is being loaded on t o trains ships (sea or , the representatives of the country receiving the equipment be present,

The of packing and transportation to the border, guarding and the subsistence of the representatives of the country receiving reparations will be borne by 15, of the dismantling and transfer of equipment from each zone will be made the appropriate authority of the zone where the dismantling is taking place and will be monthly t o the R.D. Secretariat.

16, reparation deliveries of equipment from be subject to policy to be established by the Control Council for restitution.

facilities, property or other types of assistance bo furnished by the Zone Commander within the meaning of this paper shall be without material or t o the occupying power concerned.

Approved at CONTROL COUNCIL_

DEFINITION OF THE "RESTITUTION"

1, The question of of property removed by the Germans from Allied countries must be in a l l cases, in light of the Declaration of January

2, Restitution bo in the first in- to identifiable goods which existed at the of occupation of the country concerned have been taken by t h e enemy by force from the territory of the country,

falling under of restitution are identifiable goods produced during the period of occupation . and which have been obtained by force.

other property removed by t h e enemy is eligible for restitution to the extent consistent with reparations, However, t h e United the right to receive from Germany for this other property removed reparations. t o goods of a unique character, restitution of which is impossible, a instruction will fix the gories of goods which will be subject to replacement, the nature of these replacements, and the conditions under which such goods could be replaced by equivalent objects.

4. Relevant transportation expenses within the present German frontiers and any repairs necessary for proper transportation including the necessary manpower, material organization, are t o be borne by and are included restitutions. Expenses outside Germany are borne by the recipient country,

The Control Council will deal on all questions of restitution with Government of t h e Country from which the objects were looted,

Approved Berlin 21 January 1946 Appendix to (Revise) 62

CONTROL COUNCIL

Directive No.25

OF THE REGISTRY OF SECURITY SUSPECTS

In order to provide for the control and regulation of the a of the Central Registry of and Security Suspects (hereinafter ref erred to to assumed by the of the United States of America, Great Britain and Ireland and France which Governments have agreed t o transfer such control to the Control Council:

The Council directs as follows:-

That shall be under the control of the council,

That responsibility for shall be placed forthwith on the Legal Directorate.

3. That a Permanent be established by the Legal Directorate to the policy for the operation of

the consist four members, one to be named by the Chief of the Legal Division of each of the four Powers. These names shall be reported to the Legal Directorate,

5. That the of the Commission shall be held in rotation t h e same manner as the of the Legal

That the shall appoint a Director and senior permanent members of t h e staff who shall be chosen from the four nations and who be responsible to the Per- manent Commission f o r actual day-to-day operation of accordance with the directions laid down by the Legal Direct- orate and the given by the Commission.

7, That shall for the present. The cost of operation of shall, with effect from the date of this Directive, be borne between the Governments of the United States of America, Great Britain and Northern Ireland, the Union of Soviet Republics and France which Governments shall be entitled to'debft such costs against the costs of the occupation of

Done at Berlin, January

s/d I, S, 0, Playfair, General for B. ROBERTSON Lieutenant General

s/d KOELTZ General Corps s/d General

s/d Oliver P. General f o r LUCIUS CLAY Lieutenant General,

, The Directorate of Internal Affairs and Communications having considered this question a t their Seventeenth on January makes the following recommendations:-

Not to accept as students in institutions of higher persons have been members of t h e Nazi Party and persons who have been leaders of the Hitler Youth and similar organisations. Candidates for membership in Nazi Party and members of the Youth not classified as leaders therein will be admitted as students in such institutions only after careful examination and selection by special the Universities composed of democratic elements. Notwithstanding the provisions of first sentence, members of the Nazi Party who have not taken an active part in its activities to be accepted, but if vacancies exist the numbers of such persons not t o exceed of the total of students selected, the selection to be made by special committees in the Universities composed of democratic elements. These are to be guided tho directives of Allied Control Authority on Denazification.

Approved a t Berlin OF HOURS

The directs:

The authorities shall proceed to introduce the of hour day or a 48 hour week.

2. Exceptions t o this working period may be made in agriculture and other work such as heavy, dangerous or work, the nature of which makes the working inappropriate. Any such be granted by the appropriate authorities, subject by . 3. may establish in any branch of industry, or plant of work different from the standard working period in the interests of increasing decreasing or promoting any other object of the occupation.

4. No be made tho application of this directive or regulations made pursuant thereto relating to hours of work tu person or of persons on account of race, creed, political affiliation or opinion.

Hours of work in of the working period as defined above, or excess of standard permitted undcr 2 and 3 above, be compensated a t overtime rates i n accordance with the policy established Article 3 of Control Council Directive No.

Laws, orders not in conflict with the Directive are in forca. 7. are charged with responsibility out this directive. 66

Trade Unions or other recognized ives may negotiate with or employers associations when formed concerning adjustments t o hours of work that are permitted by the above policies. However, no changes hours work shall be made without the - of the German a uthorities.

The appropriate German authorities shall form consultative bodies of representative free Trade Unions and associations which now or which may come being to advise on hours of work.

Special laws and provisions which granted off, or concessions to members of Nazi militarist group or organization, or provided for specific socialist holidays abrogated.

Done a t B e rlin, the 26th day of

I. 0, General

Lieutenant General

F, KOELTZ General

Army General

Lieutenant General, Office of the Secretariat

Return of Austrian to Austria

TO : Chief Secretary, Allied Commission f o r

Reference your dated th No- vember 1945 and further t o this letter

10 January

The Allied Control in Germany has that all Nazis, other than those now detained as should be returned to Austria and requests you to them back.

J. Colonel.

Allied Allied Authority for

Approved at Berlin 26 January Appendix C to 29 68

Increase Postal

The postal is reported to be a deficit, postal rates are reported, to be low, Their postal rates could be under present If not by fractional increases requiring new issues revision of rate schedules, such action could be promptly readily taken. The postal a source of revenue. An increase would substantially increase The is even if increased, The of the service not be discouraged in its use by an increase. The present volume of warrant an increase. in rate is a deflat- ionary act, It is a use or transaction tax which can be reduced or eliminated when snake appropriate,

To avoid operations a new rate, a simple multiple of rates should be used which can be applied both through the postal service and by the and easily accounted for.

Therefore, %heDirectorate of Finance recommends the establishment of postal rates in classific- ations at

Approved at 26 BY THE BERLIN, FOR A TO

(Note by the Secretariat)

1. On 13 October the of Berlin submitted to the Allied a draft on the above mentioned subject with request that it be issued as a City Law. A already been authorised by the and this moratorium is in fact still in force (January 1946

2. The at their meeting on 21 Novem- ber decided that this question could not be dealt for the City of without which might be the rest of and t o submit the to the Allied Control Authority. The of this decision,

3. question referred by the Secretariat on December to the Finance Directorate for study and the submission of recommendations t o the Committee.

The Finance Directorate at its Seventeenth on 11 January 1946 reached the Conclusion :

(a) agreed the Coordinating Committee there was no such operating the rest of Germany and it undesirable separate should be accorded to (b) agreed to to the Coordinating Committee that the request for a contin- uation of the existing temporary moratorium the City of Berlin should be refused and that the existing one lifted.

Colonel

.L, Consul General

A. Colonel

Secretariat

Approved at 26 January CONTROL NO..

. OF PROVISIONS OF

The Control Council enacts as follows: ARTICLE I

of the German Code as amended, hereby expressly repealed: Sections 2, 2b, 9, 10, 16 3, 42a No. inclusive, 102, par. 3,

The laws are hereby expressly repealed, together with all the supplementary explanatory ordinances and decrees

Law the Imposition and Execution of the Death Penalty ueber der Todesstrafe) of 1933 I,

(b) Law Tranquility (Gesetz tung Rechtsf ) of October I,

(d) the Special Law time of and Special (Special ueber

, (e) Ordinance on con - (Verordnung ueber of 1Septem- ber 1939 I, (f) Ordinance on Wrongdoers the People (Verordnung of September I,

supplementing Penal Provisions for the Protection of the Armed of the (Verordnung zur der Schutz der deutschen of 25

for the Protection the Labor (Verordnung Schutze des of 12 I,

(i) Ordinance for Protection of the Collection of t h e German People (Verordnung Schutze der des deutschen

the of Law against Poles and in the (Verordnung die gegen Juden den of 4 I, 759).

(k) Ordinance of the Fuehrer for Protection of the Collection of Equipment for the Front (Verordnung Fuehrers Schutz der fuer die Front) of I, 797).

(1) Ordinance of the Fuehrer for the Protection of the Industry (Verordnung des Fuehrers zum Schutze der of 21 I, 165). 73 (m) Proteotion of Insignia of t h e Armed Forces (Verordnung ueber den Schutz der der of 3 1942 I,

(n) Ordinance for Securing the of Total (Verordnung Sicherung des of 25 I, 184). Ordinance Entering Ships German ueber das Be- treten in deutschen Haefen) 16 September 1944 I,

(p) Ordinance for Securing Front Service (Verordnung Sicherung des of 26 January 1945 I, 2. Also is Section of the Law concerning to 1des Gesetzes rung des of 4 September I,

references to the provisions of the Criminal Code and to the laws and enactments repealed by I and respectively, which appear in any other legal enactment, as well as any criminal provisions which are with this law, arc also deprived of all effect.

The of the provisions and enactments specified in I and does not revive any laws which were by the provisions and enactments which are hereby abrogated. 74

ARTICLE V

The repeal of the sections of the Criminal Code enumerated i n Article I of this or of the laws and in Article of this is without prejudice to the enactment of further legislation or other sections of the Criminal Code or any existing laws.

ARTICLE V I

applying or attempting to apply any provision enactment repealed by this law will be liable prosecution.

Done Berlin 4 February

s/d

B. Field

L, KOELTZ, General Corps for General de Corps

V, D. General for G. ZHUKOV, of the Soviet Union

s/d General, _I ------OFFIC OF G (?,' . ,) of the Governor 742

Control Council Iaw AUTHORITY

CONTROL,C

Control Law 16 marriages is by inserting a new Section as follows:

As an to of Sections 11, cf a national, my concluded a person by the of of party is a national, according to of that country, : I

16 - - durch Paragraphen (a)

von der Paragraphen 11, 12, Gesctzcs cine

der des , dessen der in von den werden.

an Tag~nach ' ~ ~ h e r in Kraft. 75

CONTROL COUNCIL

PROVISION OF TO THE IN ZONES OF

SITUATION

of the Conference, the Union will receive from the zones of occupation Germany and of industrial on reparations In order to the dismantling and removing this equipment, Soviets have requested airfield facilities the zones of By decision para. of the of of the Allied Council on November the Council to refer the Soviet delegations of airfields of airfield ments in tht stern zones of occupied. by t h e the for Tha turn referred the matter t h e Committee on aviation.

2, The Soviet have been studied by the on and the tho agreed tions

Airfields

The British, French will afford facilities Soviet on airfields the of Germany, agreed between the and each nation concerned. every will be to these facilities in the the this will depend circumstances, only use by the the can be No new constsuetion airfield be Soviet requirements, Such airfield facilities be afforded the Soviets both the period of and removing same particular reparations plant, and also a period to cover general recuirements during the whole of transferring reparations plant to the Soviet Union.

airfields the Soviets will establish such airfield parties as be necessary according to the the case, and as are agreed with the nation concerned.

6. agreed airfields the Americans, British will afford Soviet such and other be possible, in the needs their own and the fact that have been heavily bombed.

7. Suitable Soviet will be provided either the airfields or as close to then as possible.

Soviets will provide the vehicles that they require at airfield at which they are provided facilities, vehicles or other special aviation pose which be by the nation

Supplies 9. The French, British will Soviet aircraft and mechanical transport necessary petrol and oil. The provision rations and technical supplies, including spare parts, will upon circumstances, and will be subject to bi- lateral between the Soviets and the nation 77

. .

The British, French not normally be able to personnel for the servicing of Soviet aircraft, transport or other equipment, but this will depend circumstances and be subject to bi- lateral between the the Nations concerned,

tions

The French British will. provide all telephones required by the Soviets a t the airfields where they are granted For external communications the Soviets will use the normal network of the nation in whose the airfield is situated. No trunk lines can be allocated solely for Soviet use,

12. The Soviet will all point to point ground to facilities that they require, Frequencies will be coordinated with the Signals staff of the Nation concerned. for with aircraft will be in the vicinity of the Control power of the

13. The French, British will permit Soviet parties full access to information.

guards ~ I C!other security necgssary at airfields whish the Soviets granted facilities will be provided by the security measures will be subject to bi- lateral between the Soviets and the nation concerned, .

proceeding t o airfields in the zones, be and documented the facilities Section the way. necessary passes will issued Inter-zonal Facilities Section. 16. aircraft will be cleared the procedure force the They observe such air traffic and as my be agreed between four powers and between Soviets the nation

Dis

Soviet established in the zones will units on airfields under the control of Forces of the such they will observe these orders directions that be issued by concerned, with the object of maintaining of and tho security and good order of airfield,

Outside airfield ,'Soviet personnel will likewise observe such local be in force, and will conform to direction of the of the nation

General for

The airfield required by the Soviets cannot be a case, It is that occasions arise facilities will bo one or of powers, The above are, therefore, to Soviets on the clear and agreed that Soviets in manner air facilities to meet the of other three powers, also each of the Four governing assist the aviation of other by of facilities privileges as and required,

at Berlin on January 79

(Note by the Secretariat)

1, contained no of responsibility by Control Council to the for the implementation of decisions of Conclusion of September assigned to the Directorate the responsibility for on Section - Orderly Transfer of German from Czechoslovakia

2, Serial 1of to of De- cember Table for the of (attached hereto as however, to responsibility under Section of for the of Poles as

of Poles abroad wishing to return home,

plan for in the British, American and French Zones of Occupation in and

3. The of Prisoners of and Displaced Persons as far it 'applies to Polish civilians in Germany, but it does not that it is responsible for It therefore requests that Serial should be amended to read Plan for the British, American and Zones in The Directorate requests that, as the Combined Repatriation Executive was in fact established in October the last of Serial 3 of the same Appendix be amended t o read

3, Colonel L. Consul , Counsellor

Colonel

. 81

COORDINATING COMMITTEE

OF BANKING ACCOUNTS HELD NATIONALS OF THE NATIONS

With a view to undertaking effectively the protection

of the interests of the of the United Nations

(actual moral owners) who hold credit accounts in German

Banks, it to the following steps imme-

diately:

The Nationals of the United Nations who hold an

a German bank are enabled if they so

wish to demand a certified statemant of their

account from the where this account is kept,

in order to establish their rights, The German

banks, whether they are closed down or not, are

required to up these statements upon receipt

of a request made by the holders the

accounts or their rightful claimants, 'These

be appropriate official channels in

the respective pending the of

between the depositors and

bank.

Approved at Berlin on 46 82

Communications from the Control Council to the of Neutral Countries and United Nations on the and of Officials and other Obnoxious Germans.

(Note by the Secretariat)

On 10 September the Control Council passed a Resolution on the above subject which was communicated to neutral ( e

2, On 6 Coordinating Committee proved the despatch of a on Lines the of United ( 3. its Twentieth on January the Directorate approved draft to neutral and United Governments, attached as Appendices hereto, and agreed to them t o the Coordinating with the request that their despatch to the of concerned should be authorised.

Colonel

Consul General

S. Counsellor

H. Colonel

Secretariat NOTE THE CONTROL COUNCIL TO OF NEUTRAL NATIONS OF OFFICIALS

On September the Allied Control Council for adopted a resolution recalling from the neutral countries government officials, agents and their families. This resolution was to the neutral countries with a request for their assistance in returning these officials and agents, as well as other obnoxious Germans and their whose presence abroad constitutes a danger view of the possible future of t h e German war effort.

Since the despatch to the neutral countries of the text of the resolution, certain delays in the expulsion of such Germans have which are of concern t o Control Council, The Control Council would like to emphasize nature of the order of to out that such German officials and agents now possess no authority whatsoever. Since the official capacities which they were received are deprived of basis, the Control Council considers that the governments of the neutral. countries have an obligation to expel. these and agents and are faced with a responsibility of which the Control Council cannot be Unmindful, The Control Council accordingly again calls for the assistence of the neutral governments concerned and it requests that, the necessary measures for the return of the affected by the resolution of ber be promptly or brought to an early conclusion cases where action has already been The Control Council would like to bring to the attention of the governments of the neutral nations a related matter of concern. Before and after the defeat of Germany many of t h e most obnoxious Germans with the full consent of Nazi obtained the nationality of other countries for ulterior reasons. Obnoxious Germans a r e today seeking countries to local citizenship as a to permit, through evasion of repatriation measures, residence abroad in the interest of Nazi activities which it is the a l l civilized nations prevent. The Control Council urges upon the governments of neutral countries a most careful scrutiny of applications by to acquire local nationality with a view t o preventing extension of such benefits to unworthy persons. cases where such persons may have acquired non- German nationality, study is of possible means of revoking that nationality and the privileges from The Council is its desire that diplomatic missions of the United Nations having knowledge of such cases bring them, on the Control Council's behalf, to the attention of the local government concerneds The Council hopes that such will be fully considered.

The above matter is likewise brought t o the attention of the of the United Nations.

Appendix to

, NOTE CONTROL COUNCIL TO THE OF

The Allied Control Council for refers to its t o the governments of the United Nations regarding of officials, agents and other obnoxious and their families, expresses the hope that; where such Germans a r e found i n the boundaries of of the United the desired steps be at an early The Control Council considers that the relationship of United Nations in the war against responsibility this which has to expect be fully accepted and discharged.

The Control Council also to bring to attention of the United Nations a related which is causing concern. Before and after the defeat of Germany of the most obnoxious Germans, with full consent of obtained nationality of other countries for ulterior reasons. Obnoxious Germans even today seeking countries to acquire Local citizenship a to through evasion of repatriation continued residence abroad of future activities which it is the duty of all nations prevent.

The Control Council urges upon t h e governments of the United Nations a most careful scrutiny of all by Germans t o acquire local nationality with a view to extension of such benefits to unworthy persons. In cases where such persons may previously acquired non-German nationality, study is recommended of possible of revoking that nationality the privileges accruing from it, It is the desire Control. Council that the missions of the Nations knowledge of any such cases them, on the Control Council's behalf, to the attention of the local government The Control Council hopes that all such tion will be fully considered,

The above matter is also being brought to the notice of the of the neutral nations in connection with the recall from these nations of German officials and agents as provided in the of 10 September

Appendix to I \ GUIDING PRINCIPLES FOR THE OF

Only those Highways which are necessary for the needs of the Occupation Forces of the Allied Powers or the agreed German economy shall be maintained in good condition,

. 2. The supervision of repair of highways, including Autobahnen, by German Civil Administration is a zonal responsibility. Classification of highways and specifications for design, ahd workmanship shall conform t o policy by Control Council operating through its Transport Directorate.

3. There shall be no reconstruction of t h e Highway network, needs of the occupational forces or where required to meet the needs of t h e agreed German economy. Such work will be the responsibility of the who will use only the resources of finance, labour and materials available in his zone.

4. new road will be constructed or road under construction the prior approval of the Zone operating under the general. policies of the Control Council.

Approved a t Berlin on 7 February Revise COORDINATING

USE OF INSTITUTIONS OF HIGHER TO THE NEEDS OF THE: FOUR

It is

all educational institutions, agencies

fomer were scope, and institutions of higher will remain for the present under the of the respective zonal authorities, Zone will the exchange of students and free to of

Approved at 7 February Mote by

By Conclusion 267 of the Finance Directorate was instructed to consider a from the the certain taxes.

its the Directorate agreed to to the Co- ordinating for

The acceptance of proposal by Berlin City Council for of tax in Berlin of on 20 (net) on and subject to Finance Directornte of of for tho

3. the tax for

of the draft proposed by the City Council levy of a tobacco to the

The Control Council enacts as follows I

Article I

All tax shall. be applied administered without discrimination on of creed, nationality or political convictions. Any which inconsistent with this principle in particular the rules which required the German lax to be construed and interpreted in accordance Socialist spirit.

Article

Tax -

For the of tax the following Tax Classes are established. Tax Class I

Tax Class I, shall comprise were not either the beginning of the period or for a of four months during this Tax Class not include any such fall any of other Clas- ses specified (b) Tax Class

Tax Class shall the following persons, in so far as they do not fall within Class

who were at the of the assessment period or for than four during this period,

persons who were not so but who have their 65th year a t least four months before the end of the assess- period

Tax Class

Tax Class shall persons who are a for or to such is on application in clause .

The is I ed to a f a by German y re- ts ,--

The have belonged t o the household at least four period or neve been brought up principally the of the taxpayer the period. In the must have of supporting and for least four months; The taxpayer will, on application, be granted a reduction for children who the of 16 years, if they comply with the following -

The children must for least four during the assessment period have been in an educational institution by the Control Council or the Zone and have been supported at the expense of the taxpayer such time.

2. children must not have completed the period. 2. The provisions of this Article Section of the arid all enactments such Section.

The of this Article will the determination of tax. 39 of is accordingly amended.

Article

Income - Increase of

The rates of income which on 8 are increased in with following

(a; For persons Tax Class I the rates of income tax increased: -

by on salaries, wages and professional earnings

by on other types of income, 93

(b) For persons in Classes and the increases set out in (a) will apply, except that:-

will be from to income tax 600 year of the of all persons

there will also from liability to income per year of the income of all Class in respect of each child for which reduction is under Article

the of the provision of (b) in to of his liability rule or (as to which would had the provisions of this 1 not been These of the wage tax.

application of is contained Appendices to this These Ap- pendices contained i n 1 2 to the

4. Section of the which establishes rates of for various miscel- laneous of is Such will be to other income. Income assessments be upon persons who are required to an annual return of income by paragraph, 4 Article of this Law. Such persons will continue t o receive the credit for the mounts deducted as from wages and Section of the Einkommensteuergesetz amended by Section 7 of the Verordnung of September is amended accordingly,

Article

- Increase in Tax Rates

The of corporation (Section of the will be as follows:-

(a) On Incomes to -

from 100,000 -

100,000 to -

above -

2. To avoid in cases the following adjustment will macle, the income of within one of the brackets in (b), or of paragraph 1 above, of tax not exceed: -

(a) the chargeable on the income ut the of the bracket next below within which the income actually plus

(b) of the amount by which income exceeds at the top of bracket next below,

of these is contained Appendix: C. 95 Article V

Deduction of from Capital Yields

The rate of tax deduction as in Section 3 of the (as amended) is fixed at of the yield.

2. a bank or receives on behalf yields from which tax has been deducted and the tax so deducted is i n excess of the liability of such company, a refund of t h e amount shall be to such

Article VI

Excess

The taxation of excess profits under the will be subject to the rule, that the of corporation tax and excess profits does not of the total n e t income.

Article

Tax on Fees

1, special on the fees of members of Boards of Directors by the Gesetz ueber die der of' 28th (as amended by the of February is abolished.

2. fees which would have been subject to such special tax had this not been enacted, shall be subject to income which shall payable by deduction

3. who required by 4 of Article of this Law to file an annual return of income include the gross amount of fees by them in such turns. They will be to for the amount deducted source. 4. The ucber den von of is amended i n accordance with the provisions of this

Article

Allowances for losses

In income t a x and excess profits tax upon the incomes of and juristic persons and computing these taxes upon the income of such persons for past credits or for losses incurred in with or out of any the will be

(a) Contracts

Tho Debt

(d)

Article

Income Tax on and Forestry

1. The income of foresters, do not records shall, for the tax liability, be increased from of of the cultural or forestry property (as by Section 2 of the Verordnung ueber von fuer die des aus Sard- und of December to of of such property.

2, The net income does a year shall 1000 Subsection (3) of of is amended aceo . 97 3. In the case of who have crossed the frontiers of Germany as now constituted, since 8 1945 and who are engaged in farming or forestry, and whose income does not exceed the exemption shall be 2000 Such exemption continue for a period of 5 years as from 1January or from the date of entry into whichever is the later. Such exemption shall cease to apply on date when such persons cease t o in or forastry.

In case of persons who settled on the land for the purpose of farming since 8 whose income does not exceed 6000 the shall be 2000 Such exemption shall continue for a period of 5 years from 1January or from the date of such settlement, whichever is tha later, provided such exemption shall not to persons who having once been eligible for this exemption and who have ceased to be so eligible subsequently re- settle on the land.

Article

Tax

Subject to paragraph 2 of this the exemptions from l i a bility to to certain of income by Section 3 of the are abolished.

The following types of free:-

from social insurance;

(b) received

received by way of relief; in so far any of the are authoriscd by the Control Council or the e Zone

Article XI

Allowances f

The following portions of Section 9 of the are which allows professional dues paid t o any professional, and trade the purpose of -which is

h which allows expenditure the necessary by for between his place: of residence his of work,

2. Section 10 of is as f s:-

2 3 of subsection (1)which list certain of The f paragraphs are instead:-

contributions by law deductible from

in respect of

(b) In subsection (2) 3, the of for is to year for the plus per year for his each of his the of - (6) of t et . Article

Sale of Enterprises

Profit from the of enterprises or the sale of shares i n or other so as such profit falls within Sections 16 of must be not to taxation, of the amount of such profit. The exemptions contained in 16 (4) (5) Section (3) (4) of are 99 Article

Income and Leasing

Every person rent or any other under a lease, respect of buildings or othor im- movable property Will submit a quarterly report to the appropriate showing suns so paid and the person or persons to they are paid.

Extraordinary Income

1. Extraordinary income consisting of receipts re- for extending over a period of years (Section of the shall be subject income t a x a t tho rates to other income. Such extraordinary for income t a x purposes, be spread out and its the income of years i n which it was earned, provided that such out exceed three

Sale within of Sections 14, 16 and of the (that is certain profits from tho sale of enterprises, property, stocks, shares or bonds) shall no be as extraordinary Section 34 of the said but shall. subject to income tax applicable to other income.

Section of the is

Article \ Deduction Source - Capital Yields The deduction of con- ferred on dividends upon preference in tho by Section of the by Section of the is abolished. 2, The yields are within the provisions of Section 1of the and to bc subject to deduction the at

Interest on debentures nhd of any other any corporation, any or agency (including and or Interest on overdrafts or day to advances banks is excluded from this provision, The Control Council exemptions from provisions of this sub-

(b) Interest paid by any the Post Office, total amount of the of 250 pur year or for any shorter period, 3. The from of tax source granted t o any or by subsection of the and. by Section 9 of the

Tax (Income and Corporation

1. The of advance of income t a x and be on 10th Section of the is 101 The calculation of the mounts of advance ments payable each quarter shall be based upon the income of the preceding quarter. The provisions of Suction of the Einkommensteuergesetz ana Section of the (of 7th December which require such to be calculated upon the basis of the tax determined in the last assessment, are accordingly amended. 3. Except as provided in this every taxpayer a t the he pays such advance file a return setting out the in which he has calculated the advance (herein called a . Such returns required from farmers and foresters do not keep records and psrsons whose income f o r the preceding quarter does exceed 1,000

On or before in each year every taxpayer will file a return of income received by the calendar year on the (herein called an Tht persons need not file such returns:-

(a) persons whose income wages less per whose income other wages does not exceed 600 per year;

(b) Farmers foresters who do not records whose taxable income other thnn profits from their or forestry does not exceed 600 per year;

Section of the is amended to to the provisions of this 102

On the basis of the annual returns made pursuant t o paragraph 4 the will recalculate the sum total of income or corporation tax for the entire year. as a result of such recalculation, an excess of tax is shown t o have been such excess will be credited towards the liability of the taxpayer for the next year or repaid to the at his option, additional sum is shown be due, such will be payable by the taxpayer not later days after the notification of the

6. the advance actually paid for any quarter shown t o be or more less the correct tax finally calculated to be due for such quarter, the be required to pay, as penalty, a sum equal to of' tax finally calculated to be due f o r such quarter. determining, whether such or deficiency has overpaid in one quarter are to credited on account of the tax payment for the quarter.

The authorised, if this is t o check of the concerning the furnished in the return made under 3 and to recalculate tax payable, without waiting for the end of the the of the annual return.

V - CONCLUDING

Article

Repeals and

other taxation inconsistent with this is os amended to the provisions of this law, Article XVIII

Effective Date

rates of specified in this law will as from 1January

Done at Berlin, the day of 1946

General

s/d G. ZHUKOV, of the Soviet Union

s/d JOSEPH T General U. H. ASSESSED TAX - Table for

Yearly Income Tax to be charged

o - 600 600 - 1200 - 2400 - - - 13200 - 15600 15600 - 24000 - 60000 - Over 100000

Notes: 1, Before the basic table, from wages, salaries and professional prof Loehnen, freien will be reduced by or by 1000, whichever is less

The following exemptions will be allowed before applying the basic table:

For other persons in Tax exemption will increased By for each child for 5 will 2600 and so on. The exemptions mentioned i n note 2 will not be allowed and the basic table not be used in the following:-

Persons i n Tax Class I whose incomes do not exceed

It exceed

It yrly. It

exceed

In these cases the tax will be charged on the total income l e s s the deduction of mentioned. in note 1 (so far as t h e income includes wages salaries or professional profits) at the rates:

For persons in Tax Class I - at the rate for respect of Tax Class I - at the for of the old Tax Class It (3) (4)- at the rates for in respect of the old Tax Classes (l), plus an addition of i n each case.

In order that taxpayers be able to the quarterly payments on account due on 10 January, July and October, proportionate quarterly tables will be prepared from the basic table for incomes in Excess of yearly quarterly). 106

APPEND

WAGES FOR 1946 Tax to be deducted Tax Class (1)- with

0 - 134 - 150 - 233 - 283 - - 883 - - - 1683 - Over 2000

Class --(2) - Persons with 2 0 - 200 - 266 - - 916 - 1216 - 1716 - Over 2000

\ 108

-Tax- be

Class 111 (4) - with 4 Children Tax to be deducted Tax Class - Persons with 5 Children

of total

NOTES For persons with than 5 of each tax bracket in for Tax Class (5) are by 33 per for each child in excess of 5, and rate for es in excess of 2000 per month is by for such child - - for Class (6) scale will be:

0 - - and on. is 349 -

2. The tables each Class for other one will be as follows:

For daily - of the scales. - of monthly scales. weekly - of the monthly scales, f uf the scales. 110

50,000

61,000 - 100,000 100,000 - 150,000

500,000 - 600,000

I 111

NO. 13

Amendment of Tax Laws

TIE COUNCIL

Article I

The Gesetz ueber die der of June its subsidiary are

Article

The tax for natural persons in respect of tax will be limited to 10,000 the taxpayer himself. The other Granted by 4 5 of the are

The following rates of property tax are established in the place of the single specified in Section 8 of the z :-

(a) juristic persons subject to liability 1subsection 2 and Section 2 sub- 2 the :-

Q whore the amounts in value to or less;

2 where the property to than 500,000 value.

(b) For natural persons :-

(i) where the property amounts value to 50,000 or less, In the case of used agriculture or forestry of the same value, 1 where the a property value to than 50,000 but more 500,000

2 where the taxable property to more than

Article

In determining the net purposes of sums paid in respect of property tax shall be allowable deductable ( , Sections 11.and 12 of the arc mended

income tax, sums paid in of allowable as a expenditure Sectim 10 of the

3. In net for of excess profits tax, in of shall be allowable as

Article V

tax is leviable: -

the any net or not; and (b) of the amount of other taxes by the taxpayer.

Article VI

The to Sectim 22 of the (which deals with of the wert i n cases the value chanced), by Secticn 11 of the of 14 22 of the i n the form in which existed is reinstated. Article ( - (Sectim 12 of the shall be made upon the subject to Such shall be based on the value of such on shall he the provisions Article VI of this law in new

Article

1, to an tax liability, with 10,000 or file a property the of on 1 Sectim I of the Durch- is ac- other persons and juristic by Section (2) of such to file a file a new the value on 1 of the property liable to tax,

2, Persons by 1of this to file such a shall be liable the by law, if to do or they understate the value of the to

3. will take the necessary steps to check such

Article

other taxation legislation inconsistent with is or in with the provisions of this The rates of tax specified in this law will apply as January

Done at Berlin, day of February

P. KOENIG, General d

G, ZHUKOV, of the Soviet Union

s/d JOSEPH T General Article

each 200 each cu. of piston wicht) weight or or thereof. thereof.

bicycles tricycles.

2. cars motor buses 116

Article

1, The tax year begins on 1January of each year,

2, Taxes on vehicles licensed prior to 1 July are payable at the full annual rate, Taxes on vehicles licensed on or after July are payable at of the full annual rate, of this paragraph Section (2) of

Article

The tax granted to certain Classes of motor vehicles by Section 2 the are abolished.

The made to Section 3 of the (which deals with tax free user

(a) In Subsection (2) the words forces are

Subsections and (5) arc repealed.

Article

The Ordinance of 17 which granted tax to certain categories motor vehicles is repealed. VI

other which is in- with this in accordance with the of Article

The rates of specified in this will apply as from 1 January

Done Berlin, the. February

s/d KOENIG, General

G. of the Soviet 118

ENACTS AS

Article I

Turnover rates are as

(a) General

(b) deliveries -

Deliveries of and f produce 1

(d) Enterprises the turnover in the year exceeds 1,000,000 - 3

2. pursuance of paragraph of this of Law of October is as

(a) subsection (1)mend to

(b) In subsection (2) amend to 1

In subsection (4)amend 2 to 3 3, the of monthly declarations (Voran- not exceed 75,000 per month, with mixed turnover determined practice (see Section of Ordinance but will account of the new rates specified the amounts 75,000 per month or the Section 8 will longer apply the tax rust be computed for the monthly with the actual rates of above in respect of each class

4. the declaration is adjustment will be so as t o ensure that rates above been correctly applied for class of tho of the tax will be determined whether or not the monthly The said Section 8 will apply final ani

Article If

between its two or subsidiaries parent are subject turnover tax in instances in such would be to tax i f they between cntorprises.

2. Section 2 (2) of October , and of Carrying Out Ordinance (Durchf bes t s et ) of 23 Decem- ber 1938, and relevant of the turnover are or mended i n pursuance of 1 of Article.

1. monthly declarations and the monthly payment a r e made

turnover is less

. do books. 2, Section (1)of Law of October (Umsatzstouergesetz is amended accordingly.

Article

other German taxation legislation inconsistent this Law is repealed or amended i n pursuance of the of this

Article V

The rates of tax specified in this Law will apply as from 1st January

Done at Berlin February 1946

KOENIG, General

s/d of Soviet Union

s/d 121

REPLY TO THE

The suffering losses sustained by people of Yugoslavia period of German occupation occasion feelings of the deepest sympathy on the part of t h e members of the Control as of the Governments of the four nations which represent.

has just reached in the Control

on definition of procedure t o

it is being worked now and will be to interested the near 122 COORDINATING

by C.

The C. on the necessity for establishing Service between and Initially the service will have t o be a restricted one and details are now worked out by the Postal

2. When agreement has been reached on of detail comprehensive proposals will be bef Committee for approval. In the it, is that the Co tin; t e approve the rec

of postal service for is in date the of the will 1 but service will be put effect should this prove possible,

The Directorate will in conjunction with other es Direct tes, nnd e pr pare for the approval of the C toe.

Approved at Berlin February 46 It is proposed:

1, that, following the principles embodying t h e spirit of and Progress and with the object of scientific and cultural interests, the following categories of museums should be reopened: (a) the provincial of local interest, the character, occupations dress of local

(b) the of history and arts;

2. that exhibition for in the museums, objects, forth any anti- democratic, @' prejudiced ideology, or ideas which, in essence or in are incompatible with democracy applied to or nations, shall be strictly forbidden.

Approved at Berlin 16 February COORDINATING

USE OF THE LIBRARY OF THE UNIVERSITY OF BERLIN

It recommended:

That the books of the Library of the University of Berlin should be macle available to all the accredited personnel of the occupying powers.

Approved at Berlin 16 February a result of the capitulation the which and over in f disappeared. Consequently in countries affairs a t present in the host while in others the of the have appointed tees members of their staffs as a stop

2. The United that this state of affairs should be the scheme establishment Interim abroad, This scheme dis- cussed with and was raised in the by the United States that be out and submitted in form to the Cas- t . 3. In its the the establishment of Offices Affairs and perform

the and births, deaths, and f and remittances, but they' include the issue travel or aid United operate these offices in their territory, in neutral ex-enemy tries they directed by the of the Fsur by the countries. would its arrangements for carrying cut these functions in its 126

which in on the this it become clear of office in Berlin, as a subsidiary under the will the work of abroad, to to the requests for which will inevitably be receive?. it would be Policy to reconstruct the the that a bureau on the lines will be

5. The work of this bureau should by a of or officer from each of the four Control which intervals. This to the Direct- und would of the Control Authority.

6. Under this be (possibly with assistants) from one of the Control who would as the executive officer of at the as secretary of the would be assisted by such found necassary.

Under the authority and control of these officials would be the of German e x - officials and clerical of out the work of the Bureau. On of the officials of junior rank. It might, however, possible to find senior officials from t h e Germ Service shortly after were acto-table to four Contra1 lowers.

further with the detailed necessary as outlined above the Directorntc would to the tee :

the of the for Offices for abroad as

(b) of a Bureau i n Berlin as outlined in 4, 5, 6 above.

a t Berlin 16 February agreements regarding measures of apply to the the permitted industry for Germany i n connection with the reparations These agreements do not exclude other industrial measures which and should be undertaken within of the level of industry finally agreed upon.

Production of the following will be pr :-

as specifically defined by the authority.

ships interpreted to include f vessels

and alumina for the purpose

Beryllium Vanadium produced from slags. Rnaio-active Hydrogen peroxyde above strength. Radio equipment. Heavy agricultural tractors having a greater defined in E tools of size type prohibited

the only until imports can be obtained:-..- - I-.....-- (1) Synthetic and oil (2) Synthetic rubber (3) and taper bearings.

-Production-“- television reception be permitted only in plants under direct supervision and control. 128

of ammonia will be exports be found pay for h- of as well as all other necessary To extent which is not it, will. be limited to than that peacetime .

Machine as regards type and size Control and equipment Diesel ) L c tives rolling stock standard Heavy not limited to calcium carbide, methanol, strength as regards capacity by the Heavy heavy bucket receiving sets having characteristics defined by the Allied trucks and buses.

No new be built until after existing re- pairable have been repaired and locomotive requirements longer met from such repaired locomotives. the which will be left in are to be used for

Approved at Berlin 16 February 46 ) 129

Section 1.

1, shall not contract before the completion of his nor a before the of her sixteenth

2, The can be exempted from this provision, but the only completed his year and is no longer subject to parental authority, or the of a guardian.

Section 2,

Legal Incapacity

No one under legal incapacity contract a

Section 3.

Consent of the representative and the competent tutor

or whose legal capacity is limited on other grounds only with the consent of his legal

2. If the legal representative is not, at the same time, responsible for the custody of person of the or if the responsibility for such custody is shared with another party, then the consent the other party also be obtained. 3. Should Legal representative or the person having the right of custody consent without reason, on the application of the betrothed party requiring be by the Judge of the Court.

Section 4.

and Affinity

A my not be between relations in a line,, and and sisters, nor between a line, no whether the relationship is the of illegitimate birth.

2. not be persons where one party has had sexual intercourse parents, grandparents descendants of the other party. 3. be granted respect of the prohibition against of' relatives by marriage.

Section

Bigamy

No a marriage until his marriage has been void or been dissolved.

Section 6.

Adultery

A marriage my not be contracted between a person who has been divorced for and the person with whom t h e was committed, the divorce judgment gives this act of adultery as for the divorce,

2, Exemption from this provision may be granted and may only be refused if there are serious reasons the contract- of the marriage. Section 7.

Adopted Children

marriage not place between an adopted child and descendants on the one the adopter on other so long as the legal of this adoption

Section

Period

shall not within months of the dissolution of her or its as null and void, unless given birth a child.

2, Exemptions be granted in respect of this provision,

Section 9. I

certificate of Guardianship Court

person who child who is a minor or is under his who holding for a continuing period property a is a minor or a ward, marry before he has produced a from the e, effect that he fulfilled all the him in respect of the child or des- cendant, arising out of his or that he has no such obligations, Section

I Certificate of for

shall not marriage before they have produced a from the domestic of their native that arc no impediments to the in the law of that country,

2. Exemptions may be granted in respect of this provision, 3-32

Sestion

1, shall come into existence only if the ceremony been performed a registrar.

registrar within the meaning of Subsection (1) anyone who, not a registrar, has

Section

The celebration of shall be preceded by banns, The will if the does not take place within of publication,

2. The can take without if dangerous one of parties does not of postponement of 3. from may be granted. Section

Form of Ceremony

The by the parties declaring of other before the registrar that they marry each other.

2. The declarations cannot be subject any conditions or any stipulation as to time.

- - *I. I Section

e Ceremony

The Registrar shall, the presence of two witnesses, ask the contracting parties one after the other, they wish to each other, and after they have replied in affirmative, shall state, in t h e name of the law, that are a united married couple,

2. The registrar shall enter the marriage in the ter

Section

of the Registrar

The marriage be concluded before the competent registrar,

2. The competent is the one in whose district one of the p is domiciled or usually resides. these are registrars, the choice rests with the parties, 3, If neither of the contracting parties is domiciled or usually resides in this country, then the competent authority to conduct the ceremony i n this country is the of the Office I in or the Head Offices Baden-Baden and

4. a authorization from the registrar, the marriage also be contracted before of district.

NULLITY OF THE

I. Ground f o r Nullity

Section 16,

is void only inthe cases set out in Sections to 22 of this . Section 17.

Lack of

is void if it taken in the Section

2. The is, be as if the have lived as wife for five years after the or the case of the death of one of to the time of such in any event for three years, unless the of the or at of the death of one of the parties, nullity action been

and

is void if one of the the tine of the under or was in a state of or his faculties were disturbed,

2, The is, however, t o be as the if the affected, on recovering from his incapacity, state of unconsciousness or the disturbance of his that he is to continue the state.

Section

for the purpose of acquiring a

1. is void if it has been contracted solely or with the of enabling the wife to the surname of the husband without tho establishment of relations.

2, The is, howsver, to be regarded valid from the if married have lived together and wife for five years after or in the case of the' previous death of one of then, to the of such death, but i n any event for least three years, unless the end of the five years, or at the of the death of one of the parties, nullity action has been started, 20.

is void, if the time of the marriage one of the contracting parties was married to a third party.

Section

Relationship by and affinity

1, A marriage is void it was contracted between relations by blood or marriage, of the prohibition contained Section

2, marriage between relations by is, however, to be regarded as valid from beginning, under the of Section Subsection 3 is subsequently granted.

Section 22.

tery

is void if it was forbidden on of adultery under Section

2, The however, t o be regarded as valid from the beginning if under provision of Section 6 Subsection 2 is granted,

Assertion of Nullity

Section

No one can assert that a is void so long as the not been declared void by a decision of the Court, Section

Right of Action

In cases of nullity the Public Prosecutor and each married parties, and, in case in Section 20, also partner of the my bring a nullity If the has been then only the can bring the action for nullity.

2. If both partners have died, action of can no longer be brought.

Consequence of Nullity

Legal Status of Children

1. child of which is void is to the which it been if the had been valid.

2. right to the custody of the person of a child will determined the which would be applicable of divorce. The knew its nullity the when t h e is placed in the position of a found guilty in divorce proceedings,

3. Any partner who a t the of contracting the had knowledge of its nullity is barred the right of and usufruct of the child's and from the child in to the property.

Section 26.

between the marriage partners of rights

Even if only one of the marriage partners had no knowledge of the nullity of the at when it was provisions divorce with respect to the property of the marital partners shall apply In such a case the partner who at time that was contracted had knowledge of the nullity is to be considered as the guilty party.

A partner had no knowledge that the was void a t the time it contracted within six of marriage having been void, to that the consequences of nullity shall remain as regards their relationship and With respect to rights. such declaration is made, the provisions Subsection I do n o t apply.

Section

of third good faith

As against a third party a between and one the mrriage partners, or eny court judgment in which they can be contested only if the been declared void at the legal transaction was or court had been pending, or if the nullity was third party.

I. General Provisions 28.

of the can sought only the cases specified Sections 30 - and 39 of this Section

by a decision of the Court. It is dissolved the when t h e judgment has cone into force, Grounds for annulment

of consent of legal

marriage partner seek of the if,, of contracting tho or, in case of Subsection 2, the his legal capacity and the consent of his legal to the or its had not been given, So long as the partner is limited in his legal capacity, , only his legal representative can seek annulment of the

2. if legal gives his to the marriage or if the having his acquired legal has his willingness to in

3. legal his consent, without sufficient the on the of one of tho marriage partners, give his consent instead.

regarding celebration of or regarding the identity of other

marriage seek of the marriage at the time of was not aware a was being celebrated or if though he was of it, unwilling to declare his to enter into marriage. applies if the marriage made error with regard to the identity of other partner,

2. is the partner, after discovering his error, his willingness to continue in the state. Section Error regarding the personal characteristics of the other partner

1, marriage partner can seek if at the time of made an error such personal character- of the other partner which, had he known and understood the meaning of marriage, would deterred him from contracting the mrriage.

is if partner, after discovering the has his to continue in the married state, or if request for would not, having regard to the in which the married life of the parties had hitherto appear to be morally justified, 33.

deceit

1, can for annulment of the marriage if, at the of the marriage he deceived \ regarding such which, had he the state of affairs and understood meaning of marriage, would have deterred from contracting the marriage,

2. is inadmissible if the deceit been practised by a third party without the knowledge the other marriage partner, or the partner, on discovering the deceit, has intimated his willingness to continue i n the state.

is inadmissible on the ground of deceit regarding financial circumstances.

Section

1, partner sue annulment if has been illegally induced by threats to contract the marriage. ..:

2. if the partner, after the duress resulting such threats has ceased, has intimated willingness to in ths state.

Filing of Application for

Section 35.

limit for application

1, application for annulment can be filed only within one year.,

2. This to run in cases under a t the time when t h e or the confirmation of the marriage known or when t h e marriage partner acquires capacity; in cases under Sections - at the time when the partner discovers the error or deceit; in the case Section 34, the time when t h e duress ceases

The of the period is the marriage partner entitled to file such an is prevented so doing by beyond his within the last six months of

If a marriage partner entitled file such an application is incapacitated and has no legal period does an ond until after the time when t h e partner is capable of the himself or when representation become available.

Section

Failure on the part of the legal representative to an within the

In the of failure on the part of the legal representative of legally incapacitated partner to file the for within the prescribed the marriage partner file for the annulment a t any time within six months a f t e r his legal incapacity has ceased. .

IV. Consequences of

Section 37.

1. The of annulment of a marriage are by the to the consequences of divorce.

2. In cases under Sections - the partner a t the of had knowledge of the grounds for annulment, is to be considered the guilty party; in cases under Sections and 34, the marriage partner who committed, or had knowledge of the deceit or the threat, is t o be considered the guilty party,

IN THE CASE OF OF

Section 38,

Where partner - the other partner having been dead the marriage is not void on the partner declared dead is still alive, unless part to new marriage at the tine of marriage that he was still alive at the tine he was declared dead.

2, The is dissolved by the new marriage. It remains dissolved if the official. declaration of death is annulled, 39.

1, partner declared to be dead is alive, spouse seek annulment of the marriage unless he at the that the partner declared to be alive at the when he was officially declared If himself of his right in with Subsection and if the new is he contract as long as the former partner is only with the latter. In other respects the consequences of governed by 37.

Section

If a marriage has been dissolved under Section Subsection 2, the right to the custody of the person of a child of this and the obligations of one of the parties to contribute the of that child the same had been divorced without any declaration as to their Part Two

OF DIVORCE

General Prsvisions

Section

The marriage partners are divorced by a decision of Court. marriage is at the when t h e judgment comes into force, The conditions under which divorce can be sought are set out in the provisions.

B. for divorce

I, Divorce on grounds of guilt (violation of marriage duties)

Section 42

Adultery

marriage can for divorce if the adultery,

has no legal right to divorce if he csnsented to the adultery or if by his conduct he made it possible or it,

Section 43. 3 Other violations of marriage duties

marriage for divorce the other partner, through serious violations of mrriage duties or through disreputable or is guilty of having disrupted the foundations of the marriage such'anextent that the of common in the conjugal sense can no longer be expected, who h a s been guilty of such a violation for divorce, if on a true assessment of significance of marriage the nature of his violation docs not morally justify his for divorce, if there should be a connection between his violation and that of his partner, 11. Divorce on other grounds

Section

Conduct derangement

A marriage partner petition for divorce if, owing to conduct of the partner which cannot be considered as a. of marriage duties because it arises from the the foundations of marriage have been dis- snch an extent that of common life in true conjugal can no be expected.

Section

Diseases

petition for divorce if the other partner is a mental disease which has reached such a stage as to companionship and unlikely to be restored.

Section k6,

Contagious and diseases

can petition for divorce the other partner is suffering from a severe contagious or repulsive disease which be expected to be cured or rendered innocuous within a reasonable time, 47.

of Hardship

In cases under Sections - divorce is not ad- missible if petition for divorce cannot be morally justified. a rule this be assumed if the dissolution of the marriage would cause to the other partner, Whether this is the case depends on circumstances, in particular the duration of the marriage, the age of the mrriage partners and the i n which the disease was contracted. Section

Cessation of domestic life

If the marriage partners have not a for three years and if, to a of relations, restoration of life in tho conjugal sense cannot be expected, either of partners petition €or a divorce,

If the action of the partner seeking divorce wholly or caused such a disruption, the partner oppose divorce. Such be if mintenance does not to be justified on true of significance of of the conduct of both partners.

3. The for divorce not be granted if on a true of the interests of one or several children of this of the is required.

of the right to divorce

Section

tion

The right to a divorce on the ground of does not exist if fron the conduct of the partner it can in- ferred that he has condone6 the violation or has not considered it to have disrupted the

Section 50.

The a on the ground of the partner does not file a petition within months, The begins to run from the when t h e for divorce known to period does not run while the partners ceased to a common household. If the requires the other party to a common house- or to file a divorce the period begins t o run the date of receipt of this demand,

2. Divorce no longer if ten years have from the date of the occurrence of the ground for divorce,

for judicial conciliation has the effect as the filing af a petition for divorce provided the is without delay, The application loses the does not appear at the conciliation or is not within three months of the conclusion of the proceedings.

4. 3 and 4, are to the six and three of

Section

Subsequent reliance on far divorce the case of divorces on guilt

1, After the of the periods referred Section a ground f o r divorce still be pleaded divorce the period had not at the time of the of the petition,

2, of marriage duties on which a divorce can no longer be based, may, after the expiration of periods of specified Section be pleaded in . in of a divorce based on other violations of

D. of

Section 52.

Divorce on grounds of guilt

1, If divorce is granted by reason of the guilt of the defendant, this must be in the 2. If the defendant has counter-charges and a is granted of the guilt of both partners to marriage, then bath are to be declared If the guilt af one party is substantially graver than of then must also be stated that his guilt that of the other

Even if is the joint guilt of must be declared on the application of the if divorce is granted a violation on the part the defendant, who at the of the pe- later, have for divorce on account of the of defendant at the petition was filed his right, to seek divorce on of on the of the the application be granted if this be considered fair; 2, 2 of this Section and 3 of shall apply 53.

Divorce other

1. a is granted the of a charge and and if one of marriage partners is found this must be stated the judgment

2, If the is granted merely the strength of the in Sections 44 - 46 and if the defendant, a t the petition filed or have for divorce on of the the judgment, even if counter-charge has been made, must on the application of the defendant state that has been found guilty, If the right of the defendant to for divorce on the ground the guilt had already been at the time was filed, the must be granted if this should appear tu be Section cction 3 apply correspondingly. E, Consequences of

I, the divorced wife

Section 54.

Principle

The wife retains the her husband.

Section 55.

of a former name

1. may her maiden by a before a 'The d eclaration requires public certificaticn .

2. she may a former surname acquired through a previous if there are of that is if the wife has been found wholly or guilty

Section

Refusal by husband to allow retention of his name

1, If the wife has been solely or guilty, the by declaration before a registrar, forbid her to h i s surname. This declaration requires public The registrar must notify the wife of this declaration,

the loss of her name t h e wife her 57.

the retention of

after divorce the wife is guilty of a serious , lapse against her husband, or if she, his will, leads a disreputable immoral life, the Guardianship Court my, upon by the former husband, forbid her to his 2. Subsection 1is also applicable if the wife has a acquired through a previous under Section 55, Subsection 3. The decision the retention of the name comes into force only after the decision has become final. The wife thereupon her name.

Alimony

e. Obligation t o pay alimony in case of divorce on grounds of guilt

Section 58,

1, husband who has been found solely or predominantly guilty must pay alimony his divorced wife commensurate with the of their life, in so far as the income from property and from any occupation of the divorced wife are insufficient.

2. wife been found solely guilty must pay adequate to her divorced husband in so far as he is incapable of himself,

Section 59.

1. Should the payment of the fixed in Section the means the reasonable of the married who has found or predominantly guilty, having regard to may have, he need only pay so much as is equitable, regard to the needs of the couple and their circumstances as regards property or earnings from any If the person under the obligation of alimony has t o unmarried child, or if remarried, to support the marital needs the economic tances of are bo

2, set out in Subsection 1, the husband is released from any obligation to alimony if the wife can provide for her own maintenance from derived from her own property. I 150 Section

the event of both having been found guilty but neither predominantly guilty, the who cannot provide for his own maintenance may be a contribution towards his maintenance if and so far as this is equitable, having regard t o the means of the other party to the marriage and of those who are under an obligation to provide maintenance under 63. The obligation to make such contribution be limited to a period. Section 59, Subsection 1, Sentence 2 shall apply

Obligation pay in cases of on other grounds

Section 61.

If divorce granted solely on one of the grounds in Sections 44 - if the contains a finding of the provisions of 58 and 59 apply.

2. If the does not contain a finding of guilty, party petitioning for divorce must pay alimony t o the other partner if in so far as this equitable, having to the and earnings of the divorced couple and of those relations who to for the party 63. 59, Subsection 1, Sentence 2 and apply

of of alimony

Section 62.

1, must be means cash payments. have ,be advance. If it is apprehended that the debtor to he must provide The security is t o be provided is to the circumstances.

2, The may demand a sum lieu of there is sufficient reason for this demand and if the debtor is not unfairly burdened thereby. The debtor liable for the fully monthly even i n the event of death of the beneficiary in the course of the

Section 63.

1, The divorced party who under obligation is liable to do so before the relatives of the beneficiary become liable. In so far, as the own reasonable mintenance would be taking into consideration his other obligations, relations shall be liable in the first instance. So far as the divorced party has no t o alimony the other party, relatives of the entitled maintenance must provide maintenance according to the general provisions concerning the liability for

The relatives shall. be liable if legal in this country against the party is liable are or of considerable difficulty, such a case the claim against the partner is transferred to the relative provided the The transfer cannot be relied upon tho of the beneficiary,

The entitled arrears of payments or from the when t h o party liable defaulted court seized of the claim for in the case of periods exceeding one year t o t h e d a t e when t h e was seized, only if it can be presumed that the party liable has purposely evaded

and lapse of for

Section 65.

due t o the fault of the party entitled

1, party entitled to alimony whcse is due to conduct can sufficient only for the bare necessities of life. 2. Additional requirements by any grave fault of the party entitled do justify a claim to increased maintenance.

Section

Forfeiture

The party entitled his claim t o alimony after he guilty of a serious against the liable or the wishes of the other party he leads a or immoral life.

Section 67.

Re-marriage of the party entitled

The to pay lapses on the of the beneficiary.

Section 68.

of the party liable

the event of the party liable the provisions of Section of the concerning the effect of the marriage system on the obligation of maintenance shall correspondingly.

Section 69

of the Beneficiary

The claim to alimony expires with the death of the beneficiary. claim for arrears of payments or for non-fulfilment, or a claim for amounts due to the beneficiary on the of his death, remain valid after his death.

2. The pnrty liable responsible for expenses i n as this is only if they cannot be recovered from their heirs. 153 Section

, Death of the liable

1. On the death of the party liable the to pay alimony is transferred to the heirs as a liability attaching to the inheritance.

2. The responsibility of the heir is not limited' by . Section 59. beneficiary must, however, submit to any re- of payment which may equitable, having regard to the circumstances of the heir and the yield of the estate,

Anobligation contribute on a party to the marriage by Section lapses on death of the party liable,

e. towards maintenance of children

Section

1. If one of the divorced parties has to provide maintenance for a child born of the marriage, the other party must make a commensurate with the from his property and from the earnings of his towards the cost of such maintenance, in so far as this is not covered by the of the This claim is not transferable.

2, the liable that has the of the person of the child, he retain the contribution for the of to the maintenance of the child.

Contraets in respect of alimony

The partners may enter into agreement i n respect of the to pay alimony after the If such an has been made the becomes final, it shall not because it facilitated or possible the divorce; it shall, be void if the marriage partners in with has on 'a ground for divorce which was non- existent or no longer exists; or if other respects the contents of the or other circumstances of the case indicate that the is contrary morality, Return of gifts

Section

1. In case of one partner only having been found guilty, the other marriage partner the of made by him the period of their engagement or with the exception of gifts of no substantial, pecuniary or value. The provisions of Section of the shall apply.

2. Such are inadmissible if a period of one year from t h e d a t e when t h e divorce became final has elapsed, or if either donor or recipient has died.

Relationship to

Section 74.

Care of the child

in a divorce no has been reached between the the Guardianship Court decides to which of them s h a l l be given the custody of the child or children of the the must be submitted t o the Court for in of a written proposal within of two weeks from the when the divorce became final,

2, such is not submitted within the period specified in Subsection 1 or is not approved by the Guardianship Court; the latter shall such an order as consistent with the best interests of the child or children, having regard to all circumstances. For this purpose the Court make personal contact with the

The divorce parties should be personally heard before such a decision is Such a hearing shall be dispensed with only if cannot be arranged.

Custody shall be to the party who has been found solely or predominantly guilty only if this is, for special reasons, the best interests of the child or 5. Guardianship may the custody the to a curator if, for special the well-being of the or the children requires this.

6. The Guardianship Court may vary its order at any time should it deem this advisable the interest of the child or the

Section

Personal access to tho children

1. party who not the custody of the child born of the marriage retains the right to have personal access to it,

The may detail i n which the access is to take place. It for any period or forbid this access if this is for special reasons the interest of the well-being of the child,

separation after the right to a divorce

Section

the right divorce has been forfeited condonation or lapse of time, the rights and duties of such partners shall be the as if forfeited right to divorce never existed.

Part Three

ACTIONS FOR OF

Section

1, Judicial decisions relating to rights based on such provisions of the zur des Rechts der der Lnnde Oesterreich 6th July which are contained neither the Gesetzbuch nor in this law, and judicial based solely or predominantly on racial, political or grounds my be by either of the parties injured by decision, as as the children of the marriage or by the Public Prosecutor (action for of

2. The action for mitigation of must be brought within two years of the into force of this law the court which made t h e decision so contested. this is or impracticable, the President of the i n whose district the contesting party is shall which court is competent t o deal with the action. 3. The contesting party such an compensation f o r inequitably suffered by the removal or of such as adversely affect personal position, 4. No claim for of marriage which has been declared void or has or dissolved through divorce can be

decision of court should be the principles of and should into which have the suffered the party, In it my appropriate f inequitably period subesquent t o the of the give the party such as be under this law the innocent party in suit.

6, In other the of the apply to an action for the: mitigation of

Four

IONS

Section

The of Sections - 1352, 1564 1608 Subsection 2, Sections - - 1704, 1771, Subsection 2, 2, of the Sections 1and 2, of the bei der Eheschliessung an dated I. p.979) Article I of the ueber die Vorschriften uebor die der dated 12 is not affected by this law.

Section 79.

The des Rechts der Ehe- der Oesterreich dated 6th July 1938 is repealed, provisions of any out laws, ordinances or decrees of any other legislation which are inconsistent with the present law are also hereby repealed.

Section

This law will become as from 1

Done at BERLIN, the 20th day of

P. KOENIG General do

of the Soviet Union

,s/d JOSEPH General U.S.

Admiral FOR PREVENTING THE; OF INFECTION ZONE OF

the exchange between Allied. Zones of German and personnel there arises the of infectious disease; in order to prevent this it is necessary to have a uniform system of counter which will be taken by the. Powers and t h e German self- 2. The measures are with the object of the of infectious diseases:-

(i) must be set up for remove?. to another zone.

the must have facilities persons suffering from disease, for sanitary isolation wards, Laths, and de-infestati.cn,

Constant medical of the refugees necessary in order to light cases of infectious diseases as early as for this t h e German must send doctors nurses to each

The Camp Commandant and doctor by the German self-government must be responsible the sanitary of the for tho out of counter-epidemic measures.

Persons suffering from or of from infectious diseases must be isolated and then sent to from where they can be sent across the frontier of the zone only after complete recovery. 3. If cases of typhus, and dysentery, of who have been contact with the sick persons must be in for Gays the case of the of diseases and the case of

They my be moved on only after the of the tine

prophylactic suitable the of diseases be carried out in the quarantine according to the instructions of the officer.

4. Any of refugees personnel the in a on train, or on foot, be tu the frontier by in the ion: to - assistant or nurse. - with health passport in their

contain the following

of and personnel

(ii) etc. or from which the refugees and and date of departure from there.

there have been cases of diseases the of t h e town or before of tho if so, which

(iv) there have been any cases of diseases in the en route; if so, the number of given.

the been before (vi) The health must be by the of the group or convoy assistant and must for inspection at the frontier by Power the emigrants.

The health passport must accompany the group or convoy to the final destination of the last

The Directorate of Internal Communications acknowledges its responsibility for the surgeons, nurses and health passports referred to in the paper.

It is specified all measures in this document will apply to in Germany only. The transfer of minorities from Poland, not under the of Directorate of Internal Affairs The of these measures to would necessitate diplomatic intervention of the countries concerned and could not be put effect by of the Control Authority

Approved at Berlin 25 February . 161 CONTROL 17

TAX

Article I

The present inheritance tax rates on acquisitions by persons i n V (see Section 9 of Law of 22 as amend-edl by t h e of 16 apply to acquisitions by persons i n all other tax Section of the law is mended ac

Sect5.cn the is further as f

In sub the exemption for by persons i n is reduced to 10,000;

subsection the limit f or by persons in tax is 2,000 to 500, the of the of by persons in V of the excess of the over such limit is repealed. 2, Section (a) the law is repealed.

Article

In t o the exemptions Article household of such estate shall be exempt from tax of Tax in which the person or persons acquiring a total value of 5,000 If the of exceeds the exemption shall apply to the first value shall be apportioned the in the actual division of such effects, Section subsection (4) of the of 22 as amended the law of 16 October (Erbschaftssteuergesetz) is amended according- *

Article

All other taxation legislation inconsistent this is repealed mended in accordance with the provisions of this

The of tax specified in this will apply as from 1

Done a t Berlin, the day of February

s/d F. General de Corps

s/d Marshal- of the Soviet Union

s/d LUCIUS D. General,

s/d B. ROBERTSON for B. L. Field Pages

BUREAU (No new items)

DELIVERIES, s e e

see AVIATION

AIR DIRECTORATE (No new items)

AIRFIELDS, s e e AVIATION

CONTROL see CONTROL COUNCIL

ALLIED MILITARY see

see

Control of attendance a t of Control Council and Coordinating Committee , . 8 . 3 Responsibility for determining what enactments should be published in Gazette . ..

AVIATION

Soviet airfield facilities in western zones of Germany , . Pages

Statement of banking accounts held i n Germany by nationals of the United Nations . . . BERLIN (No new items)

BILLETING

Responsibility of Zone Commander for billeting of reparations representatives 59

(No new items)

BRITISH (No new items)

CENSORSHIP, see PUBLICITY

CENSUS

Order No. 3. Registration of population of employable age, registration of employed and their placement work . 49-52 see MISSING PERSONS

CIVIL SERVICE

Loss of pension civil service rights under No, . , COAL ( N o new items) , see Increase in postal rates . .. 68 facilities at Soviet fields in Zones of Germany . 77 Re-establishment of an international postal service . . . 122

items)

CONSULS

for establishment of interim offices for German affairs in United Nations and neutral countries . . CONTROL COUNCIL Control of attendance a t of . 3 enactments t o be published in official Gazette Off presentation of heads of Military to Members of Control Council .

CONTROL (No new items)

Control of attendance at of . . 3

COURTS (No new items)

CONFERENCE (No new items)

see

NOTICES, s e e NOTICE OF 166

Pages

DEFINITIONS and . 2 Important industrial, commercial, agricultural and financial institutions 18 Positions of responsibility . Public office 61 Semi-public office . .

DELIVERY OF COPIES, s e e

Industries to be eliminated or restricted to domestic requirements for industrial disarmament reasons . 127-128 2 - Confiscation and Surrender of and

DENAZIFICATION Directive No, - from office and from positions of responsibility of Nazis and of persons hostile to Allied purposes . . . 16-44 regulations regarding hours of work repealed . 65-66 No. 11 - of certain provisions of the Criminal law . 71-74 Measures t o be taken t o fill teachers' posts with democratic 53 Eon-admittance of persons with f affiliations as students to institutions of higher learning . .

s e e CONSULS Pages

No, 24 - Removal from Office and fron positions of responsibility of Nazis and of persons hostile to Allied purposes 16-44 No. - Control of the Central of war criminals and security suspects . 62-63 No, 26 - Regulation of hours 65-66

DISEASES, s e e

OF (No new items)

PERSONS (No new items)

DOCUMENTS

Reopening of . (No new items)

EC IC POLICY

Industries to eliminated or restricted-

$ to domestic requirements for in- disarmament reasons , . . 127-128 EDUCATION

Free interzonal. access to of learning Joint use of library of University of Berlin to taken t o fill posts with democratic elements . 53 Non-admittance of persons with former affiliations as students to institutions of higher I **I 168

ELECTRICITY (No new items)

EPIDEMICS, see

OF see

(No newitem)

FACTORIES, see PRODUCTION;

I,G, see

NCE Cost of operation of . . . 62-63 Disposition of records of Reich Debt office 9 Request by for a applying t o private Statement of accounts held in by of the United Nations 81

FINANCE (No new items)

FOOD Food rationing of students . 53 Responsibility of Zone Commander for f of reparations missions . . 59

(No new items)

4 Pages

GAZETTE, see CONTROL COUNCIL

INSTITUTE, see NAVIGATION

see COURTS

for preventin; spread of infection interzonal of emigrants Organization of a Committee . 10- 12

of 86

HOUSING (No items)

INSTITUTE, see

see FINANCE;

see EXPORTS

see PUBLIC (

DIRECTORATE Organization of Committee . 10- 12 see PRISONERS OF INTERNEES

Disposition of heirless property i n Berlin Law of inheritance tax laws 161-162 (No new items)

see COURTS

Responsibility for records of former Reich Debt Office . . . .

Directive No. - Removal from office and from positions of responsibility of Nazis and of persons hostile to Allied purposes . 16- Directive No. 26 - of hours . . 65- 66 Order No. 3 - Registration of population of registration of unemployed and their placement in work . 49-

No. 11 - of certain provisions of t h e German . . . 74 No, 12 - of income tax, corporation and excess profits law No. - of Property laws Mo. - of motor vehicle tax laws No. - of turnover . 118-120 No. 16 - . . . . No. - of inheritance tax law 161-162

Responsibility for operation of . 62-

(No new items)

see LABOR Pages

(No new items)

see PRODUCTION

Contraction of . . . Divorce . 16 - Law . . prohibitions . . . . Nubility . . Nullity of Remarriage i n case of declaration of denth .

MEETINGS, see CONTROL COUNCIL;

s AVIATION

MILITARY (No new items)

see

TRAINING (No new items)

FORTIFICATIONS, see

MISSING PERSONS (No new items)

IONS

presentation of of Allied sions to of Control Council . . Reply to . 121 OF POPULATION, see PUBLIC (

NAVAL (No new items) (No nowitem)

NAZI see

NOTICE OF DEATH (No new items) ORDERS

No. 2 - Confiscation and of and . . 1 - 2 No, 3 - Registration of population of Employ- able Registration of Unemployed and their Placement at . PAPERS, see

PENSIONS, see SERVICE

PLANTS FACTORIES, see PRODUCTION

POLICE

of arms by German police . 1 (No new items) )

POPULATION, see PUBLIC (

(

Responsibility of and Directorate for implementation of

PRESS, see 173

Responsibility for implementation of . PRISONERS OF

Responsibility for of Agreement . . 79-80 PRISONS new items)

(No new ) PRODUCTION

Industries to be eliminated or restricted t o domestic requirements for industrial disarmament reasons * * - .

PROPERTY Disposition of heirless property in Berlin 45 - 46 Law No. of property tax laws 111 Operational procedures dis - packing and transportation of plants subject to deliveries on account of reparations

PUBLIC

Organization of a 10 12 Registration of population of able registration of and their placement 'in 4 49- 52 Reopening of museums i n Germany Return of Nazis to Austria Pages

PUBLIC s e e PUBLIC ADMINISTRATION

PUBLICITY (No new item)

PUBLIC SAFETY Order No, 2 - Confiscation and Surrender of 1- 2

see PUBLICITY

Rolling stock repair in liberated countries . 4-

TIONING Food of students , . . 53 RECALL OF

Note from Control to neutral expulsion of and agents . 83-84 Note from Control Council t o United Nations .

RELIGION (No new items)

TIONS

Development of reparation policy 54-55 Operational procedures dismantling, and transportation of plants subject to deliveries on account of. Principles of Valuation of Advance Deliveries on account of Reparations 13-14 Pages

RESTITUTION

Responsibility for development of reparation policy , 55

Recall and of officials, agents and other obnoxious Germans . , Responsibility for repatriation of Poles . 79- Return of to Austria . 'REST

Definition of the term, , . 61 , OF see

SHIPPINGy see

SPORTS (No new items)

see

Law 12 of Corporation Tax and Profits Law . . Law No. - of property laws . Law - of motor vehicle tax laws A Law No, - of turnover tax laws . 118-120 - Amendment of inheritance tax . . . 161-162 Proposal on coffee and taxes, levy of tobacco and tobacco tax legislation . 88- TELEPHONE TELEGRAPH, see POSTS

(No new items)

TRADE UNIONS

Negotiation hours , 66

TRANSPORTATION

No, - Amendment of motor vehicle tax laws . . . of highways . . 86 stock repair in liberated countries 4- TRANSPORT (No new items)

(No new item)

TRIPARTITE CONFERENCE, s e e CONFERENCE

see OF

UNIONS

OF see TIONS

VISITORS (No new items)

see

No, - Control of Central Registry of war criminals security suspects . 62 Pages new items)

HOURS, see LABOR

Permission for exchange of students between zones . . Regulation of reparation missions regarding packing and shipping . 60

for spread of infection during interzonal of 158-160