Fritz Reinhardt
Encyclopedia
Fritz Reinhardt was a state secretary in the German
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...

 Finance Ministry in the time of the Third Reich.

Career

At the outbreak of the First World War, Reinhardt was staying in Riga
Riga
Riga is the capital and largest city of Latvia. With 702,891 inhabitants Riga is the largest city of the Baltic states, one of the largest cities in Northern Europe and home to more than one third of Latvia's population. The city is an important seaport and a major industrial, commercial,...

, Livonia
Livonia
Livonia is a historic region along the eastern shores of the Baltic Sea. It was once the land of the Finnic Livonians inhabiting the principal ancient Livonian County Metsepole with its center at Turaida...

, and he ended up spending the war in an internment camp in Siberia
Siberia
Siberia is an extensive region constituting almost all of Northern Asia. Comprising the central and eastern portion of the Russian Federation, it was part of the Soviet Union from its beginning, as its predecessor states, the Tsardom of Russia and the Russian Empire, conquered it during the 16th...

 as an enemy alien. In 1919, he was the headmaster at the Thuringia
Thuringia
The Free State of Thuringia is a state of Germany, located in the central part of the country.It has an area of and 2.29 million inhabitants, making it the sixth smallest by area and the fifth smallest by population of Germany's sixteen states....

n Commercial School (Thüringensche Handelsschule) and in 1924 founded the first German Long-Distance Commerce School. He was furthermore an administrator at the Thuringian State Finance Office.

In October 1926 (or in other sources 1924), he joined the Nazi Party and quickly built up a career with them with his talent for speaking and his knowledge of economic and taxation systems. In the same year, he became the Local Group Leader (Ortsgruppenleiter) in Herrsching
Herrsching
Herrsching am Ammersee is a municipality in Upper Bavaria, Germany, on the east shore of the Ammersee, southwest of Munich. Population is some 8,000 in winter, increasing to 13,000 in summer....

, in 1927 the District Leader (Bezirksleiter) in Upper Bavaria-South, and in 1928 (and until 1930) the Upper Bavaria
Upper Bavaria
Upper Bavaria is one of the seven administrative regions of Bavaria, Germany.- Geography :Upper Bavaria is located in the southern portion of Bavaria, and is centered around the city of Munich. It is subdivided into four regions : Ingolstadt, Munich, Bayerisches Oberland , and Südostoberbayern...

 Gauleiter
Gauleiter
A Gauleiter was the party leader of a regional branch of the NSDAP or the head of a Gau or of a Reichsgau.-Creation and Early Usage:...

. From 1928 until 1933, Reinhardt was the leader of the Nazi Party's Speaking School. During this time, 6000 Party members received propagandistic schooling.

In 1930, Reinhardt became a member of the Reichstag
Reichstag (Weimar Republic)
The Reichstag was the parliament of Weimar Republic .German constitution commentators consider only the Reichstag and now the Bundestag the German parliament. Another organ deals with legislation too: in 1867-1918 the Bundesrat, in 1919–1933 the Reichsrat and from 1949 on the Bundesrat...

 and took on the leading role in the NSDAP in financial issues. In 1933, he became an SA
Sturmabteilung
The Sturmabteilung functioned as a paramilitary organization of the National Socialist German Workers' Party . It played a key role in Adolf Hitler's rise to power in the 1920s and 1930s...

 Gruppenführer
Gruppenführer
Gruppenführer was an early paramilitary rank of the Nazi Party, first created in 1925 as a senior rank of the SA.-SS rank:...

 and a member of Adolf Hitler
Adolf Hitler
Adolf Hitler was an Austrian-born German politician and the leader of the National Socialist German Workers Party , commonly referred to as the Nazi Party). He was Chancellor of Germany from 1933 to 1945, and head of state from 1934 to 1945...

's Deputy Rudolf Hess
Rudolf Hess
Rudolf Walter Richard Hess was a prominent Nazi politician who was Adolf Hitler's deputy in the Nazi Party during the 1930s and early 1940s...

's staff.

On 6 April 1933, after Hitler's intervention, Reinhardt became State Secretary in the Reich Ministry of Finance under Johann Ludwig Graf Schwerin von Krosigk succeeding Arthur Zarden
Arthur Zarden
Arthur Heinrich Ludwig Zarden was a leading personality in German tax legislation and for a short time State Secretary in the Reich Finance Ministry.- Career :...

, whose incumbency violated Nazi policy, as he was Jewish. In 1937 came Reinhardt's appointment as an SA Obergruppenführer
Obergruppenführer
Obergruppenführer was a Nazi Party paramilitary rank that was first created in 1932 as a rank of the SA and until 1942 it was the highest SS rank inferior only to Reichsführer-SS...

.

State Secretary

Reinhardt could count on the Nazi Party's and Hitler's backing, which was why he held such an influential position from the outset. Reinhardt made the decisions as to taxation. Under him were the Tax and Customs School – set up by him in 1935 – and the Zollgrenzschutz
Zollgrenzschutz
Zollgrenzschutz was from 1937 to 1945 an organization under the German Finance Ministry charged with guarding Germany's borders, acting as a combination Border Patrol and Customs & Immigration service....

 ("Customs Service"). It was one of the components of the programs aimed at reducing unemployment, which collectively were also known as the Reinhardt Program. It is held by some, particularly German, historians that Reinhardt gave his name also to Operation Reinhard
Operation Reinhard
Operation Reinhard was the code name given to the Nazi plan to murder Polish Jews in the General Government, and marked the most deadly phase of the Holocaust, the use of extermination camps...

, although broader understanding especially after its termination has associated that program's name with Reinhard Heydrich
Reinhard Heydrich
Reinhard Tristan Eugen Heydrich , also known as The Hangman, was a high-ranking German Nazi official.He was SS-Obergruppenführer and General der Polizei, chief of the Reich Main Security Office and Stellvertretender Reichsprotektor of Bohemia and Moravia...

, first head of the SS.

Section 1 (§1) of the Tax Reconciliation Act (Steueranpassungsgesetz) of October 1934 traces to Reinhardt. This law implemented the Nazi Weltanschauung. It obviated numerous, detailed changes to the individual regulations and implemented the Nazi ideology in one stroke. In the time that followed, a whole series of further regulations and decisions against Jews bore Reinhardt's signature, for instance, 1942's statement on stolen gold from dispossessed and murdered Jews.

He was publisher of the Deutsche Steuerzeitung ("German Tax Newspaper"), which, along with all his other publications, he made required reading for all finance officials.

Denazification

As of 1945, Reinhardt was in Allied
Allies of World War II
The Allies of World War II were the countries that opposed the Axis powers during the Second World War . Former Axis states contributing to the Allied victory are not considered Allied states...

 custody, and on 17 June 1949 he was classified as a Hauptschuldiger (literally "main culprit") at a Denazification
Denazification
Denazification was an Allied initiative to rid German and Austrian society, culture, press, economy, judiciary, and politics of any remnants of the National Socialist ideology. It was carried out specifically by removing those involved from positions of influence and by disbanding or rendering...

 proceeding, and sentenced to four years in labour prison. In an appeal proceeding late in 1949, the sentence was upheld, but the penalty reduced to three years. By late 1950 the sentence was definitively confirmed. Reinhardt's time in custody was to be counted towards his penalty, which led to his immediate release.

In the court proceedings, Reinhardt saw himself in the role of a financial expert who was limited to Reich finances, mitigated penalties inflicted on Jews, and otherwise had to bend other ministries' decisions.

After the war

Reinhardt worked as a tax adviser, but otherwise was not to be seen in public life. His son Dr. Klaus Reinhardt
Klaus Reinhardt
Klaus Reinhardt is a former German Army General.He used to be commander of the German Army Forces Command, of the NATO Joint Headquarters Center , and of KFOR in Kosovo.- Military career :In 1960 entered the German Army as a officer candidate with the mountain infantry forces...

 became a general in the Bundeswehr
Bundeswehr
The Bundeswehr consists of the unified armed forces of Germany and their civil administration and procurement authorities...

.

Books (selection)

  • Die Herrschaft der Börse, 1927
  • Buchführung, Bilanz und Steuer: Lehr und Nachschlagwerk, 1936
  • Was geschieht mit unserem Geld?, 1942
  • Mehrwertsteuer-Dienst: Kommentar zum Umsatzsteuergesetz, 1967
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