The August Frank memorandum of 26 September 1942 was a directive from SS Lieutenant General (Obergruppenfhrer) August Frank of the SS concentration camp administration department (SS-WVHA). The memorandum provides a measure of the detailed planning that Frank and other Nazis put into the carrying out of the Holocaust. It includes instructions as to the disposition of postage stamp collections and underwear of the murdered Jews. It is clear that the Nazis were intent in removing everything of value from their victims.

The memorandum contains an instruction that the yellow stars that the Nazis forced Jews to wear on their clothing were to be removed before the clothing was redistributed to ethnic Germans whom the Nazis were resettling into occupied Poland. This memorandum, when it came to light after the war, played a key role in refuting Frank's claims that he had no knowledge that Jews were being murdered en masse in the extermination camps of Operation Reinhard.

The Holocaust, also known as the Shoah, was the genocide of European Jews during World War II. Between 1941 and 1945, Nazi Germany and its collaborators systematically murdered some six million Jews across German-occupied Europe, around two-thirds of Europe's Jewish population. The murders were carried out in pogroms and mass shootings; by a policy of extermination through labor in concentration camps; and in gas chambers and gas vans in German extermination camps, chiefly Auschwitz-Birkenau, Bełżec, Chełmno, Majdanek, Sobibór, and Treblinka in occupied Poland.Germany implemented the persecution in stages. Following Adolf Hitler's appointment as chancellor on 30 January 1933, the regime built a network of concentration camps in Germany for political opponents and those deemed "undesirable", starting with Dachau on 22 March 1933. After the passing of the Enabling Act on 24 March, which gave Hitler dictatorial plenary powers, the government began isolating Jews from civil society; this included boycotting Jewish businesses in April 1933 and enacting the Nuremberg Laws in September 1935. On 9–10 November 1938, eight months after Germany annexed Austria, Jewish businesses and other buildings were ransacked or set on fire throughout Germany and Austria on what became known as Kristallnacht (the "Night of Broken Glass"). After Germany invaded Poland in September 1939, triggering World War II, the regime set up ghettos to segregate Jews. Eventually, thousands of camps and other detention sites were established across German-occupied Europe.

The segregation of Jews in ghettos culminated in the policy of extermination the Nazis called the Final Solution to the Jewish Question, discussed by senior government officials at the Wannsee Conference in Berlin in January 1942. As German forces captured territories in the East, all anti-Jewish measures were radicalized. Under the coordination of the SS, with directions from the highest leadership of the Nazi Party, killings were committed within Germany itself, throughout occupied Europe, and within territories controlled by Germany's allies. Paramilitary death squads called Einsatzgruppen, in cooperation with the German Army and local collaborators, murdered around 1.3 million Jews in mass shootings and pogroms from the summer of 1941. By mid-1942, victims were being deported from ghettos across Europe in sealed freight trains to extermination camps where, if they survived the journey, they were gassed, worked or beaten to death, or killed by disease, starvation, cold, medical experiments, or during death marches. The killing continued until the end of World War II in Europe in May 1945.

The European Jews were targeted for extermination as part of a larger event during the Holocaust era (1933–1945), in which Germany and its collaborators persecuted and murdered millions of others, including ethnic Poles, Soviet civilians and prisoners of war, the Roma, the disabled, political and religious dissidents, and gay men.