The demands made on public enterprises, authorities and administrations are clearly on the increase. They are exposed to a higher cost pressure, while at the same time the expectations to services they perform remain at a high level. The federal government, the Länder and local communities therefore tend to outsource obligations of the state or local governments to legally independent organisational units or holding companies and develop their own business activities. Due to existing special regulations the public sector and its companies need sector-specific advice in terms of tax law and commercial law.