The commercial assistance in tax matters as well as the activities agreed with it in accordance with Section 33 i.V. m. Section 57 (3) StBerG, including fiduciary activity. Activities which are incompatible with the profession of tax advisor, in particular commercial activities in accordance with Section 57 (4) No. 4 StBerG, such as commercial and banking transactions, are excluded. The company may set up branches insofar as the professional requirements for doing so are met …