Audit, Tax & Advisory

As dependable and enamoured with numbers as the industry itself


Audit, Tax and Advisory

Looking for reliable figures and firm data on the auditing and tax consulting service markets in Germany? In need of insights into corporate finance, transaction and M&A, advisory, legal, accounting and tax reporting or IT auditing? You’ve come to the right place. We’ve spent years here at Lünendonk analysing these dynamic sectors. Our Lünendonk Lists and Surveys and expertise mean we can identify the relevant trends for you and provide intelligent strategic recommendations.


Reliable facts, figures and data on the audit, tax, business consulting, advisory and corporate finance services market are what we give you. In addition to our Lünendonk Lists and Lünendonk Surveys, we offer you personal benchmarks, marketing and sales advice and market analyses. At Lünendonk, we’ve established ourselves as recognised observers of the market. Our extensive network means we can be responsive to your needs and gather relevant data – including from your own clients and customers. Use our key industry insights for better decision-making and to ensure your organisation is fit for the future.


Lünendonk List 2023: Leading Audit, Tax and Advisory Companies in Germany

The Lünendonk List 2023 “Leading Audit, Tax and Advisory Companies in Germany” is a ranking of the 25 leading auditing and tax consulting companies in Germany by revenue. It provides an overview of the players in the German market for auditing, tax and advisory services by cataloguing domestic and total revenue as well as employee numbers.

Survey + Presentation

You have the opportunity to have the survey results presented by one of our consultants – to a group of your choice. Benefit from our expertise directly on site. Afterwards, necessary measures for your company can be reviewed and checked for plausibility.
Every presentation has one goal: your market success.


The intense competition between auditing and tax consulting firms is still driven at the top end by the Big Four (PwC, KPMG, EY and Deloitte). Among the chasing pack – the Next Seven – as well as among mid-sized and regional law firms, strategic courses are also being plotted. Mandate awards and thus company success are strongly influenced by the issues of digitisation and qualified staff. Our annual Lünendonk Lists capture the companies with the highest sales, providing rapid and precise overviews. More detailed information on current market developments, forecasts and sales can be found in the corresponding surveys.


Jörg Hossenfelder

Managing Partner

Jörg Hossenfelder is a managing partner and your contact in the field of business consulting, auditing, tax and advisory, corporate finance and legal advice. If you need advice on surveys, publications, benchmarks, moderations, workshops or seminars, please contact him directly.


The market for Audit, Tax & Advisory

The market for audit, tax & advisory in Germany is characterised by a large number of companies with heterogeneous provider structures. The relevant professional bodies currently represent almost 3,000 audit firms and more than 10,000 tax consulting businesses. Market volumes, comprised significantly of sales in statutory audits and audit-related consulting, amount to around 17 billion euros. Audit providers can be allocated to one of five groups: the Big Four, mid-sized national auditing firms including the Next Seven/Next Ten, mid-sized regional audit firms, small joint practices and international networks/alliances.

Auditing: differentiated service portfolios

Lünendonk has been devoting a dedicated survey to the audit, tax and advisory market since 2006. Over time, the range of services offered by auditing businesses has diversified significantly. Taken together, the greater part of sales continue to be generated from audit and tax consulting, despite a slow but steady weakening of audit sales in relation to the other services. Advisory – comprising services in corporate finance (including M&A), business and IT consulting – is playing an increasingly important role alongside audit and tax, especially among the larger accounting firms. With demand for transformation and consulting on the rise in the face of digitisation, large auditing firms in particular are enhancing their service offerings by adding expertise in digital customer experience, data analytics, AI, cloud, cybersecurity, digital content services or forensics. Legal, accounting, tax reporting and transaction consulting also remain relevant service areas in auditing firm portfolios.

Challenges: digitalisation, ESG, internationalisation, recruitment, regulation

The audit, tax and advisory business is undergoing significant change. Issues such as internationalisation and recruitment have long been on auditors’ agendas. The digital transformation is also shaping and changing business fundamentally. New areas are opening up for business and competition, including around issues of big data and business analytics. At the same time, regulation (regarding rotation, for example) and discussions on audit and consulting separation and joint audit are presenting the industry with new challenges. The new ESG megatrend will also continue to occupy auditing, especially with regard to sustainability and in view of the new legislation.