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An economics professional inquired whether they should register under group 799 to perform administration, accounting, and treasury tasks. The DGT ruled that, as a natural person acting on a self-employed basis without a business organisation, they must use the group 741 for economists, provided these tasks are covered by their professional statutes.
This ruling clarifies the correct tax registration for self-employed professionals performing multi-disciplinary tasks, ensuring they remain within their specific professional category rather than general business categories, provided their professional statutes permit such activities.
The tax team reviews your specific situation.
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