The Reich Finance Court today affirmed a decision which concerns the emigration of “non-Aryan” citizens, all of whom are to be required to pay emigration taxes regardless of the benefits which may accrue as a result of their departure.
According to a report published in the Reichssteuerblatt, the statement of the Court says “it is not possible to see any German interest in the emigration of ‘non-Ayrans’ which would justify special treatment in the matter of taxation, either generally or through the Ministry of Finance.”
The case in question was brought up by an attorney, Jewish, who based his claim of exemption from emigrant taxes on the fact that he had arranged for importing German goods into Palestine.
“To support his contention that his emigration is in the German economic interest, the former lawyer submitted that he intended to import German goods to Palestine,” reads the court’s decision. “As evidence he produced two certificates from German firms that they were prepared to give this ex-lawyer their representation for the sale of their goods, agricultural machinery in the one case, confectionery in the other.
“This cannot be considered as proof that the emigration of this person is in German interests, or is economically justified. If the grounds for claiming exemption from emigrant tax put forward in this application were admitted there would hardly be a case in which exemption could be refused.”
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