Anyone who moved their place of residence from the German Reich to a foreign country had to pay Reich flight tax from 1931. 25%, i.e. a quarter of the assets, had to be surrendered. Initially, this special tax was intended to deter wealthy citizens from moving their money and place of residence abroad because they would otherwise no longer have paid taxes in Germany.

The situation changed in 1933. The National Socialists now drove masses of people into emigration through marginalisation and persecution. The new rulers used the Reich Flight Tax specifically to plunder persecuted people economically and rob them of their livelihoods. Jewish refugees were the most affected.