Non profit organizations / foundations / public sector

The consulting of non-profit organizations and the public sector has been a long-standing focus of SMS. Associations, federations, foundations, non-profit corporations and corporations under public law value our comprehensive consulting experience in association and foundation law, subsidy law, non-profit law, the tax law of professional associations, the public sector and non-tax-privileged associations and foundations. We supervise and organise start-up projects, draft articles of association and support you in all matters of association and foundation law. In recent years, tax issues in the field of associations, sport and the public sector have developed into further focal points. Due to the increased tendency of the tax authorities to investigate tax offences, our special expertise in criminal tax law and tax compliance is particularly helpful in this respect.

Our competencies

  • Taxation of the private individuals 
  • Taxation of sole entrepreneurs and freelancers 
  • Taxation of partnerships 
  • Corporate taxation 
  • Corporate transformation 
  • Insolvency tax law 
  • Non profit organizations / foundations / public sector 
  • Value added tax 
  • International tax law 
  • Commercial criminal law 
  • Compliance 
  • Inheritance and gift tax / succession 
  • Special transaction and excise taxes 
  • Customs duties 
  • Income tax and social insurance law 
  • Company law/M & A 
  • Adviser liability 
  • Taxation of real estate