Professional trading of goods, where it can be assumed that transactions involving the sale or purchase for cash payment, whether through individual transactions or multiple related transactions, amount to at least 5,000 euros or more. This includes, for example, car dealers, jewelers, art, and antique dealers.

Professional activities related to accounting or auditing services, such as accounting consultants, not performed by an approved or authorized auditor or a registered auditing company.

Professional activities involving providing advice with the intention of influencing the amount of a tax or fee, such as tax advisors.

Independent lawyers acting on behalf of a client in certain financial transactions and real estate transactions.

Formation of legal entities, sale of newly formed companies, and intermediation of legal entities, such as business brokers and company founders.

Provision of a registered office or mailing address and related services, such as office hotels and mailbox companies.

Professional fulfillment of the function as a board member or legally responsible as a managing director in trading or limited partnership or a similar position.

Professional activities related to mediation, storage, or trading of handicrafts if it can be assumed that transactions in business, or in part of the business, involve amounts paid or received equivalent to 10,000 euros or more.

Administration of truss or similar legal constructions.