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English to Italian translations [PRO] Bus/Financial - Finance (general) / claims collection
English term or phrase:exception rule
According to the German tax authorities the 5 mio. minimum endowment capital rule shall also be applied in case of the pro rata allocation method (see above aa)) and the minimum capital method (see above bb)). Furthermore, according to the German tax authorities there is no exception rule for foreign banks that do not qualify as deposit taking institute (Einlagenkreditinstitut).