In order the analyse the looting which went on, the people who carried it out have to be investigated. We have to distinguish between the persons and institutions who were involved in taking the assets and the "profiteers" with whom the stolen property ended up. These two categories were not always identical. In particular it is important to note that the "profiteers" over the period till 1945 need not be identical with the persons and organisations to whom the stolen property fell after 1945. The following categories of persons and organisations who benefited from the stolen property have to be distinguished in respect of their different degrees of involvement:

1. the state and state-owned enterprises

2. Nazi party organisations, professional groups etc.

3. Austrian companies

4. private Austrian citizens

5. non-Austrian organisations, companies and persons