The term Generalgouvernement (Polish: Generalne Gubernatorstwo) was initially used for the occupied Polish territories and initially referred to the territories of the former Second Polish Republic that were militarily occupied by the German Reich in 1939-1945 and not directly incorporated into the Reich territory by annexation, such as initially the new Reichsgaue Danzig-Westpreußen, Wartheland and the new administrative district of Zichenau in East Prussia. In addition, the term refers to the administrative structures established there under the governor general and NSDAP functionary Hans Frank and his deputy Josef Bühler, based in Krakow. The establishment of the Generalgouvernement was based on a decree by Hitler on October 12, 1939, and replaced the administration under the military commander-in-chief that had been in effect until then. It initially covered an area of 95,000 km² and was expanded to 144,000 km² on 1 August 1941, after the attack on the Soviet Union, to include the previously Soviet-occupied district of Galicia.

The German occupation of the Generalgouvernement combined a policy of exploitation and extermination. The Jewish and large parts of the Polish population were killed. Since no quick victory was to be expected in the East, a policy of exploitation was developed parallel to the extermination actions (extermination through labor), which was intended to compensate for the severe labor shortage in the German economy.

Economically, the Generalgouvernement was to be completely dependent on the Greater German Reich, while costing as little as possible. According to this concept, the Generalgouvernement represented a "loot" in terms of economic policy, which was to be plundered without regard to structural or longer-term connections of production and whose economy was to be turned into a "pile of rubble".

The Generalgouvernement was not to become a territory administered according to the German model, but was to remain in total disorganization. The occupation administration was to take care only of the immediate concerns of the occupiers themselves and leave the Poles to their fate.