Gustav Simon was a Nazi Party official who served as Gauleiter of Gau Moselland from 1931 to 1945 and, from 1940 until 1942, as Chief of Civil Administration in occupied Luxembourg. In this position, he was chiefly responsible for the Holocaust in Luxembourg.

The Holocaust in Luxembourg refers to the systematic persecution, expulsion and murder of Jews in Luxembourg after its occupation and later annexation by Nazi Germany. It is generally believed that the Jewish population of Luxembourg had numbered around 3,500 before the war although many fled into France at the time of the German invasion of 10 May 1940 or in the early months of the occupation. Around 1,000 to 2,500 were murdered during the Holocaust after being deported to ghettos and extermination camps in Eastern Europe, under the Civil Administration of Gustav Simon.