Finanzamt (tax authority) Wuerzburg: property control files In 1946, the Bavarian State Office for Asset Management and Restitution was set up in Munich. It served for the supervision and execution of the property control ordered by the occupying power, for the administration of the assets confiscated under the law for the liberation from national socialism and militarism or under fiduciary administration and for the accomplishment of the reparations. The office was initially reporting to the prime minister, since 1948 to the Ministry of Finance. Since 1948, an independent State Office for Restitution was separated from the State Office for Asset Management and Restitution, which also took over the powers of the State Commissioner for racially, politically and religiously persecuted persons. Since January 1, 1974, the responsibilities have been transferred to the real estate departments of the tax offices. In 1983, the Wuerzburg State Archives were offered "property control files" by the tax office in Wuerzburg. Of these, about half (3,530 files) were singled out and archived according to the following criteria:1. Documents concerning the assets of persons who were considered active NSDAP supporters (file group YC-), 2. Documents about companies in the region (file group YC-), 3. Documents on confiscated foreign assets, e.g. industry documents 4. and in particular documents concerning assets ‘aryanized’ in the Third Reich (file group YG-).This file group was completely taken over for archiving, while the other three file groups were selectively archived. The inventory of "property control files" is particularly suitable for research on Jewish families and individuals, on property issues and for research into the economic situation in post-war Germany.