Clementine's GmbH offers a unique service for clients establishing businesses internationally. Instead of providing these complex services directly, we act as your single, experienced point of contact, giving you comfort and clarity for a reasonable coordination fee. The experienced team at Clementine's GmbH helps you navigate the entire process by managing communications with a network of trusted local providers. Simply give us your objective, and we will ensure it is achieved seamlessly through our coordination with top-tier third-party advisors, corporate administrators, and legal experts in any given country. To ensure the highest standards of security and regulatory compliance, we proceed with standard Know Your Customer (KYC) due diligence procedures during all steps of the engagement. Our support includes coordinating every step: • The full company setup process. • Establishing the registered and physical address. • The arrangement of the board of directors and fulfillment of basic corporate needs. • Ongoing business maintenance, including liaising with local accountants for financial statement preparation and tax advisors to ensure all tax obligations are met.

A service qualifies as a digital service if it meets all of the following criteria: • It is delivered via the internet or another digital network. • It is provided automatically with minimal human involvement. • It cannot be supplied without information technology. Not considered digital services: • Simple communication between individuals via electronic means (e.g., phone, radio, or optical signals). • Interactive educational services under Article 21(2)(11) of the VAT Act. Distinguishing between digital services and consultancy services subject to reverse charge can be complex.