1. Entities owned or "controlled" by the taxpayer by at least 50 %. The "control" criterion may be established on the basis of various means of influence, e.g. by a majority vote at the general meeting, the right to appoint a majority of the board members in a company or by an agreement providing deciding influence. Both direct and indirect ownership and control is relevant.

2. Entities and individuals owning or controlling the taxpayer directly or indirectly by at least 50 %.

3. Entities owned or controlled by the entities and individuals in para 2 by at least 50 %.

4. Individuals with a relation to individuals in para 2 as further specified in the provisions (mainly relatives).

5. Entities owned or controlled by the individuals in para 4 by at least 50 %.