Arthur Zarden
Arthur Heinrich Ludwig Zarden (* April 27, 1885 in Hamburg, † January 18, 1944 in Berlin) was a leading figure in the German tax legislation and briefly state secretary in the Finance Ministry.
Career
Not much is known about the childhood and youth Zardens. In 1904 he left the Wilhelm-Gymnasium in Hamburg after the matriculation examination and began his studies of law at the University of Lausanne, the semester in Munich, Berlin and Kiel followed. The end of 1912, the first legal state exam in 1908 in Kiel and the Doctorate Doctor iuris utriusque 1909 in Rostock joined the second legal state examination in Hamburg. With the swearing-in ceremony as an assessor few days later, he began his career, first in Hamburg inheritance tax administration, the subsequent tax deputation. 1914 he was appointed managing Assessor, 1917 Governing Council and 1919/1920 the change to the Reich Ministry of Finance ( RFM ). On 24 July 1920 he married Edith Orenstein, daughter of industrialist Benno Orenstein ( 1851-1926 ). Further stations were 1920 Ministerial, 1923 Assistant Secretary, Assistant Secretary of State in 1925 and 1932 finally Secretary of State.
Tax Administration
Zarden came at a time of upheaval in the Reich Ministry of Finance. The establishment of a centralized financial management, reparations from the lost war, and finally the fight against inflation more difficult the first few years. He focused here on the consolidation of the national finances by remodeling and creating the capital gains tax, wealth tax and the forced loan. These are to be understood a compulsory levy of up to 10% of assets per person and businesses. After the economic stabilization Zarden worked with at the second Tax Reform in the Weimar Republic, which aims in particular to standardize and reduce taxes as well as a reorganization of finances between rich and countries. He was the author of numerous articles in professional and association journals.
Secretary of State
As head of the tax department in the RFM expected Zarden, a member of the DVP was, after the resignation of Secretary of State John Popitz (1884-1945) in 1929 in order to become his successor. Instead appointed the new Minister of Finance and Co Minister, Paul Moldenhauer (1876-1947), despite the intervention of the Cabinet, Hans Schaeffer (1886-1967) from the Ministry of Economy. In June 1932, finally followed Zardens appointment as Secretary of State under the new Minister of Krosigk Schwerin ( 1887-1977 ). Zarden is considered the inventor of the tax certificates, granted the discounts on taxes and were able to obtain by the company itself by selling short-term new liquidity. After the commencement of the Hitler Government of the Jewish faith and married to a Jewess Zarden initially remained Secretary of State, but was urged by the intervention of Hitler from office and displaced on March 31, 1933, on hiatus. On September 25 took place with reference to § 6 of the Law for the Restoration of the Professional Civil promotion to the permanent retirement at year-end.
Circumstances of death
Arthur Zarden engaged both in SeSiSo club, as well as in the Hanna Solf (1887-1954), the former German Ambassador in Tokyo widow, Wilhelm Solf (1862-1936), led Solf Circle. In the circle found mainly critical recruited officials of the Foreign Ministry together. Later the Gestapo spy Paul Reckzeh crept (1913-1996), who betrayed a discussion of the military situation was hopeless in September 1943. On January 12, 1944, the arrest of Arthur Zardens and his daughter Irmgard and her delivery was followed in a Gestapo prison. He was quickly clear that he would no longer be alive and tortured to leave the prison. On January 18, Arthur Zarden jumped from a window of the stairwell on the Joachim- Friedrich-Straße and died during transport to the hospital.