HGB Expert in Berlin
for accurate financial reporting, matched with vetted freelancers in minutesHire experts who translate Handelsgesetzbuch requirements into reliable accounting processes, annual financial statements and audit-ready documentation. FRATCH matches you quickly and precisely with vetted, available freelancers who fit your project.
Meet FRATCH Experts in Berlin, who have recently used HGB
Eyline J.
Last position:
External Financial Accountant at Trench Group GmbH
- Independent training in travel expense accounting (Egencia, Perk, AirPlus)
- Interface management between travel expense tools
- Onboarding and offboarding of employees and vendors
- Advising teams on posting incoming and outgoing invoices
- Documentation and process improvement
Noor A.
Last position:
Interim Accountant at Autohaus
- ➤ Processing a backlog of around six months in accounting, stabilizing day-to-day operations, and supporting a twelve-person finance team as part of a restructuring
- ➤ Handling ongoing accounts payable bookkeeping
- ➤ Reviewing, coding, and posting incoming invoices as well as bank, leasing, and repair invoices
- ➤ Account reconciliation and clarification of accounts payable, general ledger, and clearing accounts
- ➤ Structured processing of existing accounting backlogs
- ➤ Support with day-to-day operations, including processing digital and physical documents
- ➤ Support with monthly and annual financial statements according to HGB, including closing entries
Simon S.
Last position:
Co-Founder and CEO at Sabana Studio & Ventures GmbH
Hands-on CFO services, including but not limited to restructuring financial departments, the development, automation, and optimization of financial tools and processes, implementation of IFRS, and financial consolidation.
Interim management and advising companies in business expansion as well as strategy.
Clients such as DEKOM, HYGH, Choco, SmartPractice, Vagabund, RailWatch, Majestic Records, Impact Plus Ventures, Advocado, Quandoo, or FinCompare
Robert F.
Last position:
Interim Director of Accounting at Foodspring
- Leading accounting team of 6 FTEs
- Training and development of employees
- Automation of accounting processes with SQL, Python and PowerQuery
- Owning year and month end close
- Taxation topics
- Audits
- Netsuite Admin and further development
Johanna T.
Last position:
Freelance Consultant and Partner at StrykerConsulting
Ali A.
Last position:
Intern Financial Accounting at VATAX GmbH
- Processing client accounting using DATEV, ELSTER, and Lexware
- Recording and reconciling financial transactions
- Supporting VAT and income tax calculations
- Preparing documents for audits and ensuring data quality
- Collaborating with tax advisors to optimize tax filings and maintain accounting standards and confidentiality
Ivan N.
Last position:
Consultant at Mid-sized Construction and Real Estate Management Company
- Optimized financial processes for procurement, sales, and valuation of work in progress
- Developed a cash management tool for systematic recording, tracking, and analysis of loan flows
- Improved liquidity planning and control at the group level
- Consolidated individual financial statements of 20 subsidiaries according to HGB
- Created automated workflows to reduce manual effort and increase accuracy
Results:
- Increased efficiency through optimized processes and new valuation standards
- More precise monitoring and control of loan flows, significantly improving liquidity planning
- Timely and HGB-compliant preparation of the consolidated financial statements
Sandip M.
Last position:
Senior FP&A Manager at Plugsurfing GmbH (Corpay group)
- Led month end and quarter end closing process, calculated revenue, COGS, and OPEX accruals, analyzed the results and gaps with budget and forecast
- Prepared and submitted corporate reports and presentations on a monthly basis, explaining variances
- Led FP&A team and supported AP, AR, and GL team
Dirk V.
Last position:
Fractional CFO at Lucid Labs GmbH
- Built the finance function from zero for an AI consulting and AI agent studio and run it as one CFO plus Claude-based agents, delivering the equivalent of a full finance team in roughly 40 hours per month across accounting, controlling, reconciliation, rolling liquidity planning, business case modelling and variance commentary. This is the same approach Lucid Labs builds for its clients.
- Made the company due diligence ready for future funding rounds: switched tax advisors, reconciled books, documented contracts and cap table, structured data room and investor-grade reporting.
- Secured non-dilutive funding via Gründungsbonus and Forschungszulage for AI agent development.
- Restructured cost and utilisation reporting around a billable and non-billable model (Consulting, GTM, Tech, Ops), making project profitability visible for the first time.
Erik W.
Last position:
Project experience at Various real estate companies
- Preparation, review and submission of income tax, VAT and construction withholding tax returns/filings
- Analysis/review of IFRS/HGB postings and subsequent tax provision calculations
- Process consulting and individual case reviews regarding VAT (reverse charge procedures, rental options, transfer of business as a going concern, input tax deduction and reduction)
- Review of purchase agreements for M&A transactions and real estate acquisitions
- Advice on use of special depreciation (§ 7b EStG since 2020), § 6b EStG reserves, distinction between commercial and asset management activities
- Ongoing compliance advice on property tax and real estate transfer tax
Benjamin I.
Last position:
Owner at NCI Consulting
- Interim recruiting (end-to-end recruiting & project recruiting)
- Filling specialist & executive positions: focus on finance/corporate finance, PE/VC, M&A, HR & IT
- Mandated executive search
- HR business partnering
- HR strategy consulting
- Realized projects in e-commerce, VC, hospitality, fintech, tech
Dariusz K.
Last position:
Interim Financial Accountant at Hedin Automotive GmbH
- Responsible oversight of general ledger accounting for multiple branches
- Reliable processing of accounts payable and asset accounting, bank transactions, and account reconciliations
- Systematic optimization of accounting processes, including clearing of open items
- Preparation of monthly and quarterly financial statements for various companies
- Posting of vehicle purchases and sales, as well as detailed recording of workshop and repair services
- Careful preparation and updating of management reports and notes to the financial statements
Philipp E.
Last position:
Finance Manager at Gesellschaft im Wandel gGmbH
- Preparation of monthly and annual financial statements (HGB)
- Forecasting, budgeting and liquidity planning
- Supervision of the use of funds
- Cooperation with funding agencies, auditors, and tax advisors
Kevin G.
Last position:
Sabbatical / Family time
Discover over 15,000 top freelancers
Statistics of experts using HGB
Aggregated from the professional profiles of matched freelancers.
Experience
14 years (Germany: 24 years)
Position duration
1.7 years (Germany: 2.3 years)
Positions per freelancer
8 (Germany: 14)
Top business areas
Accounting, Finance, Audit
Top industries
Professional Services, Food and Beverage, Information Technology
Certification focus areas
Accounting, Human Resources, Legal
Bachelor's degree or higher
77% (Germany: 79%)
Master's degree or higher
62% (Germany: 45%)
Certifications per freelancer
1 (Germany: 2)
Most common languages
German, English, Spanish
Speak two or more languages
100% (Germany: 97%)
Based on our profile pool as of 19 Sep 2026.
Daily rate distribution
The chart shows how the daily rates of freelancers in this technology in Berlin are distributed, based on recent contracts on our platform. Each bar covers a rate range — its height shows how many freelancers charge within that range.
Average rates of experts in Berlin using HGB
Rates are based on recent contracts and do not include FRATCH margin.
The average daily rate is the mean of all daily rates from recent contracts of comparable freelancers on our platform.
The median daily rate is the middle value of all daily rates — half of comparable freelancers charge less, half charge more. Unlike the average, it is barely affected by outliers.
Calculated based on our freelancers’ daily rates as of 19 Sep 2026. Actual rates may vary depending on seniority level, experience, skill specialization, project complexity, and engagement length.
HGB experts industry focus
See which industries our matched freelancers work in most often — every figure is calculated live from the freelancers on FRATCH.
- Professional Services (93%)
- Food and Beverage (50%)
- Information Technology (50%)
- Automotive (43%)
- Banking and Finance (36%)
- Real Estate (36%)
- Retail (36%)
- Manufacturing (29%)
Please note that freelancers can work across multiple industries, so percentages overlap.
About the technology
What HGB covers
HGB is the common abbreviation for Handelsgesetzbuch, Germany’s Commercial Code. It defines core rules for commercial accounting, annual financial statements, bookkeeping, disclosure and the duties of merchants and companies. HGB work connects legal requirements with practical finance processes.
Accounting and reporting
HGB specialists support the preparation and review of balance sheets, profit and loss statements, notes and management reports. They help establish consistent accounting policies, document judgments and align reporting with the company’s legal form, transactions and reporting obligations.
- Prepare HGB-compliant annual financial statements
- Review provisions, accruals and valuation decisions
- Document accounting policies and reporting controls
- Support audits and disclosure processes
Related systems and skills
Effective HGB work often involves ERP finance modules, general ledgers, consolidation tools and reporting software. Specialists may also work with German GAAP interpretations, group accounting, tax interfaces, internal controls and data migrations. Strong professionals understand both the rule and the system that applies it.
When companies need support
Companies bring in freelance HGB expertise during year-end close, finance transformations, audits, acquisitions and changes to their legal structure. External support is also useful when an internal team must resolve unusual transactions, improve documentation or prepare for a new reporting process.
- Review a complex transaction before closing
- Stabilize a delayed annual financial statement
- Map legacy data into a new finance system
- Improve controls around month-end and year-end close
Collaboration in Berlin
For Berlin-based companies, HGB projects may involve finance teams, tax specialists, auditors and legal stakeholders across several locations. Remote collaboration works well when documentation, access rights and review points are clearly defined. German-language knowledge is often important for source documents and communication with local auditors.
What strong experts deliver
Strong HGB professionals explain the reasoning behind an accounting treatment and leave a clear audit trail. They distinguish HGB requirements from tax accounting and international frameworks such as IFRS. They also test data quality, challenge incomplete assumptions and deliver practical documentation that finance teams can maintain after the engagement.
Frequently asked questions
Key details about HGB, drawn from the questions we get asked most.
HGB stands for Handelsgesetzbuch, the German Commercial Code. It provides the legal framework for commercial bookkeeping, annual financial statements, valuation, disclosure and related duties for companies operating under German commercial law.
Handelsgesetzbuch is German statutory accounting law, while IFRS is an international reporting framework. HGB often places stronger emphasis on creditor protection and prudence, whereas IFRS focuses on information useful to investors. The appropriate framework depends on the company, reporting purpose and legal requirements.
A capable HGB specialist often understands ERP finance processes, consolidation, tax accounting, internal controls and audit preparation. Experience with IFRS can also help when a group prepares parallel reporting or reconciles German statutory accounts with consolidated figures.
The right level of HGB experience depends on the assignment. A focused review may need a specialist who can assess a defined accounting issue, while a year-end close, system migration or group restructuring calls for broader experience across reporting, controls and stakeholder coordination.
Yes, much HGB work can be handled remotely through secure document exchange, accounting-system access and scheduled review meetings. On-site time can still help during workshops, audit preparation or complex close activities, especially when several Berlin teams need to agree on accounting judgments.
Before engaging an HGB specialist, define the legal entities, reporting period, accounting system and specific deliverables. Useful materials include the chart of accounts, prior statements, open audit questions, relevant contracts and existing accounting policies.
Good HGB work is technically supported, consistent with the underlying records and easy to review. Ask the specialist to explain material judgments, identify assumptions, show how controls were tested and provide documentation that another finance professional can follow.
Experienced HGB freelancers commonly work with ERP general ledgers, consolidation software, spreadsheet models, reporting tools and audit documentation systems. Tool knowledge matters, but the specialist must also understand how system configuration, source data and approval workflows affect Handelsgesetzbuch reporting.
The average hourly rate of freelancers in Berlin, Germany who have used HGB in their recent projects is 109 €, which corresponds to a daily rate of about 870 € based on an 8-hour working day.
Of the freelancers in Berlin, Germany who have used HGB in their recent projects, 77% hold at least a Bachelor's degree and 62% hold at least a Master's degree.
On average, freelancers in Berlin, Germany who have used HGB in their recent projects have 14 years of professional experience, with a single engagement typically lasting around 1.7 years.
The most common languages among freelancers in Berlin, Germany who have used HGB in their recent projects are German (100%), English (100%), and Spanish (14%).
The most common industries among freelancers in Berlin, Germany who have used HGB in their recent projects are Professional Services (93%), Food and Beverage (50%), and Information Technology (50%).
The most common business areas among freelancers in Berlin, Germany who have used HGB in their recent projects are Accounting (93%), Finance (93%), and Audit (57%).
Main locations of FRATCH Experts, who have recently used HGB
Our freelancers and interim experts are at home across the DACH region — available on-site in the major business hubs or fully remote. Choose a location to discover matched specialists, local market insights and up-to-date availability.
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Hamburg Munich Cologne Frankfurt Stuttgart Dusseldorf Leipzig Dortmund Essen Bremen Dresden Hanover Nuremberg 
Hamburg 
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Frankfurt 
Dusseldorf Request a free demo
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FRATCH CEO
