If tourism in the Nazi period in Germany is seen as one stage in the development of mass tourism, then one issue in tourism research is how to evaluate tourism in Germany at that time. In line with the theory of the German business-economist Erich Gutenberg, this paper proposes that two factors should be identified, that is, relevance to the regime and irrelevance to the regime. While the former is grounded in the historical circumstances of the Nazi period, the latter pertains to mass tourism in general.