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

PROVIDING FOR INCREASE IN THE RATES OF TAXATION
The Control Council enacts as follows:-

Article I
The wages tax shall for the period of 1 October to 31 December 1945, be increased as an emergency measure by 25%.

Article II
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