Austrian statehood had been interrupted and therefore the newly revived Austria of 1945 could not and should not be responsible in any way for the Nazis' crimes. The "victim theory" formed by 1949 () insisted that all the Austrians, including those who strongly supported Hitler, had been unwilling victims of a Nazi regime and therefore were not responsible for its crimes.
The loss of Austrian statehood in 1945 rendered the newly formed Austria incapable of being held accountable for the Nazis' atrocities. The "victim theory" established by 1949 () argued that all Austrians, including those who strongly supported Hitler, were innocent victims of a Nazi regime and therefore not responsible.