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1. The first projects to be transferred to Luranil are Dyhernfurth,
Griebo, and the acetaldehyde plant at Trostberg.
2. The way in which
Luranil is to deal with the projects assigned to it can be gathered from the
draft of a letter of instruction from IG to Luranil, added to this record as an
annex.* So far it has not been settled whether Luranil shall place orders in
its own name or in the name of IG. Since conditions in regard to bookkeeping,
turnover tax, et cetera, are not so complicated if Luranil places orders in its
own name, Luranil shall order in its own name. Any possible difficulties can be
prevented from the start by the attachment of a slip to the orders of Luranil,
wherein I.G. Farbenindustrie A.G. states that Luranil is a 100 percent
subsidiary company of IG, and that the means for meeting the obligations of
Luranil are guaranteed.
3. Tax questions
a.
Turnover tax. The turnover between IG and Luranil remains exempt from
taxes if Luranil is recognized as a part of IG. Director Dencker has lately
assured us that he will see to it that the Central Tax Department forwards the
appropriate application to the competent revenue office.
b. Tax on
deeds. As Luranil orders in its own name, the orders placed by it are not
covered by the composition sum agreement between IG and the Revenue Office. In
order to simplify business it is recommended that an application be made for a
composition payment as regards Luranil as well.
c.
Corporation tax, property tax, trade tax. It must be cleared up whether
these taxes for Luranil should be dealt with by the Central Tax Department in
Frankfurt, as are those of other subsidiary companies of the IG.
4.
Personnel matters. Luranil will carry out its tasks chiefly with IG
personnel; but insofar as, in the execution of individual projects, Luranil
requires temporary workers whose permanent employment with IG is not expected,
they shall be hired by Luranil. Matters of personnel — for clerks as well
as workers — shall be assigned for central treatment to someone in the
personnel department at Ludwigshafen.
5. The OKH (High Command of the
Army) has to be advised at the first opportunity about the inclusion of Luranil
in the execution of projects turned over to it. In this connection, it will
have to be agreed upon with the OKH that preliminary notice must go to IG as
before, that each construction contract is to be drawn up between the OKH and
IG, but that the remaining com- […mercial] |
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* Not reproduced
herein.
1255 |
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