This procedural article clarifies the effective timing for changes in a Tax Group's status. The formation of a new group, or a subsidiary joining an existing one, takes effect from the beginning of the Tax Period specified in the application to the Federal Tax Authority. Similarly, a subsidiary leaving a group upon application does so from the start of the specified Tax Period. If a subsidiary ceases to meet the conditions, it is treated as having left the group from the beginning of the Tax Period in which the conditions were no longer met.