Chapter 4. Final Regulations

Article 32

1. Indemnification will not be granted on the basis of other laws in those cases affected by this law. Existing claims expire.

2. If a party proves by litigation that the pending claim comes under this law, the court has to discontinue the procedure and to defer temporarily the distraint resulting from an executory decision already enacted. The court may also issue these regulations under the authority of the law if it views the pending claim as falling under this law. In both cases the court has to inform the proper determining authority by presenting the records. The rules of the court cannot be contested.

3. The determining authority may admit the further prosecution of the claim by regular legal steps or present the records to the determining authority of the Reich for a decision.

4. If the determining authority or the determining authority of the Reich permits the further prosecution of the claim by regular legal steps, the court has to lift on request the regulation on the discontinuance of the legal dispute or the temporary suspension of the distraint.

5. The decision of the determining authority of the Reich to deal with the claim in a determining procedure does not permit its further prosecution by legal steps and the distraint of the claim.

Article 33

If there exists already an executory title on claims which are affected by this law, the regulations of Article 32 will be applied respectively.

Article 34

Inasmuch as a legal dispute is being settled by this law, the court costs will be cancelled and the extrajudicial costs balanced against each other.

Article 35

1. The granting of an indemnification by arbitration will not be excluded by the regulations of this law. The determining authority has to verify the agreement.

2. If an agreement on the claims and rights affected by this law had already been concluded at the time this law became effective, it will be left as it is.

Article 36

1. If the Reich or a state has transferred confiscated properties as a whole or in part to another natural or legal personality, the determining authority may impose upon the one who takes possession of the property, the duty to give total or partial indemnification to the entitled persons. In case the Reich or a state will be declared liable of indemnification, it must at the same time be determined whether and in what amount the one who takes possession has to pay compensation to the Reich or State. The person taking possession of the property has the right to appeal against the decision of the determining authority to the determining authority of the Reich.

2. Resulting from the valid decisions of the determining authorities, by which according to (1) obligations will be imposed on the one who takes possession, the distraint will be executed.

Article 37

The decisions of the determining authorities are binding for the regular courts and other places of judgment.

Article 38

Articles 3, 4 and 7 of the law on the confiscation of communist property of 26 May 1933 (RGBl I, p. 293) are no longer valid.

Article 39

1. If objects and rights are seized on the basis of the laws designated in Article 1, the State is responsible for claims against the former owner of the confiscated objects only with the rights and objects fallen to it by the confiscation. Rights on objects of seized property continue to exist.

2. In case of excessive debts, bankruptcy proceedings against the property will be enacted through motion of a state or creditor, according to regulations. The referee in bankruptcy has to be appointed in agreement with the central administration board responsible for the district of the bankruptcy court and has to be recalled on its request.

3. The same applies if the property of a person deprived of citizenship (Article 18) has been declared to fall to the Reich after this law had become effective.

Article 40

The Reich Minister of the Interior will be authorized to issue in agreement with the other responsible ministers the legal and administrative instruments required in order to execute and supplement this law.

Berlin, 9 December 1937

The Fuehrer and Chancellor of the Reich Adolf Hitler

The Reich Minister of the Interior Frick

The Deputy of the Fuehrer R. Hess (Reich Minister without Portfolio)

The Reich Minister of Finance Count Schwerin von Krosigk

The Reich Minister of Economy authorized to manage affairs: Goering (Prussian Premier)

The Reich Minister for Labor Franz Seldte

The Reich Minister for Justice Dr Guertner

TRANSLATION OF DOCUMENT 1406-PS

1938 REICHSGESETZBLATT, PART I, PAGE 414

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

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

Article 1

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

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

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

Article 2

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

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

Article 3

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

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

Article 4

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

Article 5

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

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

Article 6

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

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

Article 7

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

Article 8

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

2. Any attempt to commit such actions is punishable.

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

Berlin, 26 April 1938

The Deputy for the Four Year Plan Goering General Field Marshal

The Reich Minister of the Interior Frick

U.S. GOVERNMENT PRINTING OFFICE: 1946-693256