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ETL Emschertax Steuerberatungsgesellschaft mbH, Herten, Germany (liq)
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Corporate purpose
Exercise of the activities permitted by law and professional law for tax consulting companies in accordance with Section 33 i.V.m. Section 57 (3) StBerG. in particular - advising and representing tax matters; - assistance in the performance of tax obligations; - advice and assistance in accounting and accounting practices; - the conduct of financial statements and other business audits, to the extent permitted for tax advisers, - the basic of existence advice; - other advice in economic matters in the broadest sense, with the exception of legal advice; - expert work - as well as the protection of foreign interests in economic matters - and fiduciary activity. However, the fiduciary transactions on the acquisition and sale of securities for others and the management and custody of securities for others and transactions under the Law on Investment Companies are excluded. Other activities which are incompatible with the profession of tax advisor are also excluded, in particular activities in accordance with Section 57 (4) No. 1 StBerG, such as commercial and banking transactions. The company may establish branches under the conditions of Section 34(2) of the StBerG. In compliance with the provisions of Section 50 a StBerG, the company may also acquire and hold holdings in other tax advisory companies.
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