the management and strategy consulting of national and international companies, in each case outside legal, tax and credit related issues. The company does not provide banking business or financial services and does not carry out any activities for which registration under the Legal Services Act, a license under the Federal Lawyers' Act, an appointment under the Tax Consultancy Act or a permit according to § 34 d Gewerbeordnung (insurance intermediary) and § 34 e Gewerbeordnung (insurance consultant) is required.