Control Council Law No 3 (20 October 1945) Providing for increase in the rates of taxation

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Control Council Law No 3, Providing for increase in the rates of taxation (1945)
Allied Control Council

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20 October 1945

3712276Control Council Law No 3, Providing for increase in the rates of taxation1945Allied Control Council

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