Fachprüfung Steuerberater Practice Questions - Austria Fachprüfung Für Steuerberater (Statutory Tax Advisor Examination) Exam

A financial participation of more than 50% of the share capital and voting rights (finanzielle Eingliederung) held continuously throughout the entire fiscal year, and a binding written group application filed with the tax office for a minimum duration of 3 full years A financial participation of at least 25% for 6 months An informal verbal agreement between the managing directors without filing with the tax office A cross-shareholding where both companies own 10% of each other