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