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Division of Taxation

Holocaust Reparations — Income

Holocaust Restitution Payments are monies paid as compensation to victims who were persecuted by Nazi Germany or its allies. Restitution payments are made to compensate for the loss of liberty or damage to health caused by National Socialist (Nazi) persecution; returns of tangible or intangible property seized, misappropriated, or lost as a result of Nazi actions or policies and any cash values in replacement of such property; payments of insurance policies purchased by the victims of Nazi persecution; and any accumulated or accrued interest on such amounts. For New Jersey Income Tax and PAAD eligibility purposes, these payments should not be included on a taxpayer’s return or application.



Last Updated: Monday, 12/30/19