Tammo advises private clients and family offices as well as medium-sized and large companies on all ongoing and structural tax matters. His clients include Private Equity and Venture Capital funds, selected startups as well as individual and corporate investors.

Education and Career

Tammo studied business administration in Lueneburg, St. Catharines (Canada) and Hamburg. Before joining SMP, he worked as a tax consultant at a mid-sized tax and law firm in Hamburg, most recently as partner. Previously, he worked as a research assistant at the International Tax Institute of the University of Hamburg.

* not a partner within the meaning of the German Partnership Company Act (Partnerschaftsgesellschaftsgesetz – PartGG)


  • Extension and (partial) termination of co-entrepreneurships involving self-employed persons,
    DStR 2016, pp. 889–895 [in German]
  • Accounting and determination of the profit for tax purposes in the context of a transfer of employers' pension commitments to pension funds – Update to BB 2010, pp. 623 et seqq., BB 2011, pp. 1131–1136 (together with Dietmar Wellisch) [in German]