WWII German 1940 Tax & War Surcharge Document Köln Folded Postal cover w Eagle Swastika

Offered here is an original WWII German two-page foldout income tax document, issued by the Finanzamt Köln-Ost (Cologne-East Tax Office) and dated July 10, 1940.

This is a particularly interesting example because the large two-page document was designed to be folded up and mailed by itself, rather than being placed inside a separate envelope. When folded, the exterior forms its own mailing cover with the recipient’s typed address, postal cancellation and official government markings still visible.

The document is headed:

“Einkommensteuerbescheid und Bescheid über den Kriegszuschlag zur Einkommensteuer für das Kalenderjahr 1939”

which translates approximately as:

“Income Tax Assessment and Notice of the War Surcharge on Income Tax for the Calendar Year 1939.”

The assessment was prepared by the Finanzamt Köln-Ost and bears a clear 10. Juli 1940 date stamp. It records an income tax assessment of 293 Reichsmarks, together with a 48 Reichsmark wartime surcharge (Kriegszuschlag).

When fully opened, the impressive document extends across two connected pages and contains numerous sections covering the calculation of income, tax assessment, advance payments, payment requirements and information concerning appeals and late payments. Numerous handwritten and typed entries remain throughout.

Of particular collector interest are the official Finanzamt eagle-and-swastika insignia appearing on the document. One is prominently printed beneath the section explaining legal remedies and late-payment consequences, while another appears on the exterior mailing portion.

Original Postal Use

The reverse/exterior is especially interesting. The document was folded down to create its own mailing wrapper and addressed to:

Herrn u. Frau Karl Metternich
Taunusstr. 17
Köln-Kalk

The recipient is identified in connection with “Einzelhd. Radioger. Rpr.”, apparently referring to a retail/radio equipment repair business.

The exterior retains a clear KÖLN-DEUTZ postal cancellation dated 9.7.40, along with the Finanzamt marking and the printed notation:

“Frei durch Ablösung Reich”

indicating official postage treatment.

The combination of the complete tax assessment, wartime income-tax surcharge, original Finanzamt insignia and surviving postal exterior makes this much more interesting than a loose unused tax form.

Condition

The document remains complete in its original large two-page foldout format and shows substantial period use. There are numerous original mailing and storage folds, edge wear, small tears/separations, staining, toning, creasing and a larger area of paper loss along the lower edge of one interior section. These flaws are consistent with a document that was actually folded and traveled through the German postal system more than 85 years ago.

Please examine all photographs carefully for exact condition.

A very interesting original piece of WWII German financial, postal and civilian history from Cologne during the first year of the war, with excellent display potential when opened or folded into its original mailed configuration.

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YB13 series