Control Council Law No 3 (20 October 1945) Providing for increase in the rates of taxation
PROVIDING FOR INCREASE IN THE RATES OF TAXATION edit
The Control Council enacts as follows:-
Article I edit
The wages tax shall for the period of 1 October to 31 December 1945, be increased as an emergency measure by 25%.
Article II edit
The income (other than wages) and corporation taxes, shall be increased by 6% on the assessment for the whole of the present year. The whole increase so affected, will be collected before 31 December 1945.
Done at Berlin 20 October 1945