A number of international companies have been accused of having collaborated with Nazi Germany before their home countries' entry into World War II, though it has been debated whether the term "collaboration" is applicable to business dealings outside the context of overt war. Accused companies include Ford Motor Company, IT&T and Eastman-Kodak.

American manufacturers

American companies that had dealings with Nazi Germany included Ford Motor Company, Coca-Cola, and IBM. Ford Werke and Ford SAF (Ford's subsidiaries in Germany and France, respectively) produced military vehicles and other equipment for Nazi Germany's war effort. Some of Ford's operations in Germany at the time were run using forced labor. When the U.S. Army liberated the Ford plants in Cologne and Berlin, they found "destitute foreign workers confined behind barbed wire."

Business collaboration with Nazi Germany

Like Swiss banks, American car companies deny helping the Nazi war machine or profiting from forced labor at their German subsidiaries during World War II. "General Motors was far more important to the Nazi war machine than Switzerland," according to Bradford Snell. "The Nazis could have invaded Poland and Russia without Switzerland. They could not have done so without GM." In some cases, GM and Ford agreed to convert their German plants to military production when U.S. government documents show they were still resisting calls for military production in US plants at home.

Business collaboration with Nazi Germany

The Nazis reportedly made extensive use of Hollerith punch card and accounting equipment, and IBM's majority-owned German subsidiary, Deutsche Hollerith Maschinen GmbH (Dehomag), supplied them with this equipment starting in the early 1930s. The equipment was critical to Nazi efforts through ongoing censuses to categorize citizens of both Germany and other nations under Nazi control. The census data enabled the round-up of Jews and other targeted groups, and catalogued their movements through the machinery of the Holocaust, including internment in the concentration camps. Nazi concentration camps operated a Hollerith department called Hollerith Abteilung, which had IBM machines that also included calculating and sorting machines. The history community has long debated whether IBM was complicit in the use of these machines, whether the machines used were IBM branded, and even whether tabulating machines were used for this purpose at all.

Business collaboration with Nazi Germany

In December 1941, when the United States entered the war against Germany, 250 American firms owned more than $450 million of German assets. Major American companies with investments in Germany included General Motors, Standard Oil, IT&T, Singer, International Harvester, Eastman Kodak, Gillette, Coca-Cola, Kraft, Westinghouse, and United Fruit.

General Motors

General Motors' Opel division, based in Germany, supplied the Nazi Party with vehicles. The head of GM at the time was an ardent opponent of the New Deal, which bolstered labor unions and public transport, and admired and supported Adolf Hitler. Nazi armaments chief Albert Speer purportedly said in 1977 that Hitler "would never have considered invading Poland" without synthetic fuel technology provided by General Motors. GM was compensated $32 million by the U.S. government because its German factories were bombed by U.S. forces during the war.

IT&T

Eastman-Kodak

Kodak's European subsidiaries continued to operate during the war. Kodak AG, the German subsidiary, was transferred to two trustees in 1941 to allow the company to continue operating in the event of war between Germany and the United States. The company produced film, fuses, triggers, detonators, and other materiel. Slave labor was employed at Kodak AG's Stuttgart and Berlin-Kopenick plants. During the German occupation of France, Kodak-Pathé facilities in Severan and Vincennes were also used to support the German war effort. Kodak continued to import goods to the United States purchased from Nazi Germany through neutral nations such as Switzerland. This practice was criticized by many American diplomats, but defended by others as more beneficial to the American war effort than detrimental. Kodak received no penalties during or after the war for collaboration.

British, Swiss, US, Argentinian and Canadian banks

German financial operations worldwide were facilitated by banks such as the Bank for International Settlements, Chase and Morgan, and Union Banking Corporation.Brown Brothers Harriman & Co. acted for German tycoon Fritz Thyssen, who helped finance Hitler's rise to power.