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OCR: -ght Tax for Emigrants The "flight tax carry-over regulation from the Weimar days required those of substantial means who leave Germany to pay tax of one fourth of his or her property or annual income .When the Nazis came to power they lowered the tax ceiling. The tax was computed on the basis of an appraisal of property, irrespective of the proceeds that emigrating Jews obtained for their assets Thus in practice, Jews were allowed to take with them only small portion of their property. Furthermore emigrants were required to deposit their money in blocked bank accounts in Germany An especially low exchange rate was set for conversion of the marks in these accounts into other Its level gradually diminished 38 percent of the general exchange rate in 1935 and percent in 1938. araduall