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Terms of reference
The file series Akten der Finanzabteilung des Landes Oberösterreich – Rückstellungen (“Files of the Financial Department of the Province of Upper Austria”) (aka Finanzamt – Rückstellungen [“Tax Office – Restitutions”] of the Archives of Upper Austria (abbreviated: OÖLA) contains files compiled in connection with the restitution proceedings on seized assets by the Gau Oberdonau (“Reich region Upper Danube”) from 1938–1945.
These file series were of relevance to the General Settlement Fund in the course of its investigations on seized properties.
Digitization
The records of the file series “Financial Department of the Province of Upper Austria – Restitutions” (abbreviated: FiRK) was obtained from the access database “aryanizations” compiled by the Provincial Government of Upper Austria on 17 October 2002. This “aryanization database” is divided into three sections: BVVR (“Confiscated assets, restitution of assets”), RK Linz (“Restitution Commission Linz”) and RSTG (“Restitutions”). The BVVR section, containing the five following file series: FLD – BV (“Financial Directorate – Confiscated assets”), ARIS (“aryanizations”), GSV (“Reich independent regional administration”), FLD – VR (“Financial Directorate – Restitution of assets”) and FiRK, has been entered into an excel spreadsheet for further processing. These files, consisting of a total number of 1,763 records, constitute the “aryanization files” of the Archives of Upper Austria.
Processing the digitized data
In the excel worksheet, under the BVVR section, 89 records can be found under the title “Files of the Financial Department of the Province of Upper Austria – Restitutions”. These records have been entered in several stages and adapted according to the requirements of the Findbuch.
Both natural and legal persons have been recorded in separate columns in order to distinguish them from one another. Data on the aggrieved person was either assigned to the legal and/or natural person accordingly and spellings were standardized. In addition, if more than one person was entered in each line, they were each given their own line in the column for either the legal and/or natural person as appropriate. Due to this division the total number of the file series “Files of the Financial Department of the Province of Upper Austria - Restitutions” increased from 89 to a total of 116 records.
Moreover, the following columns were added: type of file, holdings, file number, signature, archive and data source.
The entire data holdings were edited and standardized using the following criteria: spelling mistakes were corrected and spellings standardized. Abbreviated place names were written out in full. To facilitate geographical location, Austrian residential addresses were supplemented with a district and province while international addresses with a country.
The formal processing standards developed were also applied.
The records in the excel spreadsheet were processed for the Findbuch between October and December 2011.
The file series is stored in 13 boxes in which the names (of natural and legal persons) are listed in alphabetical order. It is necessary to state both the holdings “Files of the Financial Department of the Province of Upper Austria”, as well as the box number when submitting orders to the Archives of Upper Austria.