Glossary beginning with "

The first flight tax was decreed on December 8, 1931, more than a year before Hitler came to power. It affected all emigrating German nationals, who after January 31, 1931 had to pay a tax of 25 percent on property or income worth more than 200,000 reichsmarks. The tax was intended to deter emigration and capital flight during the depression. On May 18, 1934, the decree was extended, taxing owners of property worth more than 50,000 reichsmarks or with income higher than 20,000 marks, 25 percent of the value of which was to be paid at emigration.