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.