1. The purpose of the company is to provide commercial assistance in tax matters and to perform activities in accordance with the professional law of tax advisors, as well as to hold shares in tax consulting companies. 2. The company creates the necessary personnel, material and spatial conditions for the company's purpose as defined in paragraph 1 and conducts the associated business. Activities incompatible with the professional law of tax advisors are not permitted. 3. The company must not contravene the provisions and prohibitions of the professional law applicable to its purpose (hereinafter also referred to as the applicable professional law). The company must not restrict the freedom of profession of the members of the professions it exercises. 4. The company must maintain a professional establishment at its registered office. The requirements of the applicable professional law must be fulfilled; in particular, at least one managing tax advisor or tax representative must be active in the professional establishment or in its immediate vicinity. 5. The company may, in particular, establish further consulting offices within the meaning of Section 34 (2) of the Tax Advisory Act, provided that the conditions under the applicable professional law are met for the activities performed there.