Public sector taxes – security and optimisation

The public sector with its regional authorities, self-governing bodies (e.g. health insurance funds, chambers, universities) and private-law entities (e.g. limited liability companies in energy supply) pursue public tasks and thus serve the common good.

Last but not least, public administration at all levels with its institutions and cooperations is increasingly confronted with complex tax law. At the European level, competition dominates, which exposes tax exemptions for the public sector to pressure to justify themselves. At the national level, on the other hand, the special public welfare purposes are of great relevance and justify tax exemptions. Not an easy situation in terms of tax compliance requirements.

In addition, public sector taxation cannot be viewed in isolation from trends in the public sector and not in isolation from other areas of law. Whether it is digitalisation, change management or security, tax advice must be aware of the cross-connections with public procurement and state aid law.

We support our clients with our comprehensive expertise in a wide range of tax issues. In addition to ongoing and forward-looking advice on the establishment, transformation and acquisition of companies, we also offer advisory services in the following areas:

• Tax exemptions with regard to corporate income tax and non-profit law 
• Tax law analysis and recommendations for action 
• Tax-optimised receipt of subsidies
• Input tax optimisation with the possibility of VAT exemption
• Implementation of new cross-sectoral digitalisation potentials 
• Design of public sector cooperations 
• Optimisation of tax processes and opportunities by means of Tax CMS
• Advice to governing bodies and committees on public appreciations