HGB Experts in Berlin
for compliant accounting and reporting, matched in minutes with the power of AIHire experts who apply the Handelsgesetzbuch to annual accounts, bookkeeping processes and financial reporting, while connecting legal requirements with ERP and accounting systems. FRATCH finds precise matches with vetted, available freelancers quickly.
Meet FRATCH Experts in Berlin, who have recently used HGB
Dariusz K.
Last position:
Interim Support Fixed Asset and Investment Accounting at HAKO GmbH
Part-time assignment since 01.09.2026.
- Operational support for fixed asset and investment accounting
- Support with the accounting treatment of assets under construction
- Processing of related accounting transactions in SAP R/3
System: SAP R/3
Ivan N.
Last position:
Consultant at Mid-sized Construction and Real Estate Management Company
- Optimization of financial processes for purchasing, sales and the valuation of work in progress
- Development of a cash management tool for the systematic recording, monitoring and analysis of loan flows
- Improvement of liquidity planning and management at group level
- Consolidation of the individual financial statements of 20 subsidiaries in accordance with HGB
- Creation of automated workflows to reduce manual effort and increase accuracy
Results:
- Increased efficiency through optimized processes and new valuation standards
- More precise monitoring and management of loan flows, significantly improving liquidity planning
- Timely preparation of the consolidated financial statements in accordance with HGB
Benjamin I.
Last position:
Managing Director & Founder at NCI Consulting & HIREMODE
- Interim recruiting (end-to-end recruiting & project recruiting)
- Placement of specialists & executives: focus on finance/corporate finance, PE/VC, M&A, HR & IT
- Executive search assignments
- HR business partnering
- HR strategy consulting
- Completed projects in e-commerce, VC, hospitality, fintech, tech and other sectors
- Founded and managed a recruitment consultancy focused on finance & business development
- Developed HIREMODE: modular recruiting-as-a-service for SMEs and scale-ups in the DACH region
- Executive search, direct search and consulting for medium-sized companies
- End-to-end responsibility for sourcing, screening and coordination, including KPI reporting
Eyline J.
Last position:
External Financial Accountant at Trench Group GmbH
- Independently learned and managed travel expense accounting (Egencia, Perk, AirPlus)
- Interface management between RSK tools
- Onboarding and offboarding of employees and suppliers
- Advising teams on posting incoming and outgoing invoices
- Documentation and optimization of processes
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
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
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
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
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
Yassine R.
Last position:
SAP FI/CO Inhouse Consultant at Energy technology company (international, group)
- Central SAP S/4HANA FI/CO contact for business departments and group controlling (DE, AU, USA)
- Traced a ~30 % margin variance (a million-euro amount, 8 months) back to 3 drivers (CO-PA, IC)
- S/4HANA Utilities (IS-U/FI-CA): Placed CO requirements before go-live as a Jira epic with 7 stories
- Month-end/year-end closing: GR/IR, value types, reclassifications; support for the audit
- Product cost controlling: clarified overheads, standard prices, and valuation differences down to the document level
- Replaced Excel/Tableau reports with SAP queries; built owner reporting for 3 companies
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
9 (Germany: 14)
Top business areas
Accounting, Finance, Audit
Top industries
Professional Services, Food and Beverage, Information Technology
Certification focus areas
Accounting, Human Resources, Finance
Bachelor's degree or higher
79% (Germany: 80%)
Master's degree or higher
64% (Germany: 49%)
Certifications per freelancer
2
Most common languages
German, English, Arabic
Speak two or more languages
100% (Germany: 96%)
Based on our profile pool as of 29 Oct 2026.
Daily rate distribution
The chart shows how the daily rates of experts in this technology in Berlin are distributed, based on recent contracts on our platform. Each bar covers a rate range — its height shows the share of experts charging 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 29 Oct 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 (47%)
- Information Technology (47%)
- Automotive (40%)
- Banking and Finance (40%)
- Real Estate (40%)
- Retail (40%)
- Manufacturing (33%)
Please note that freelancers can work across multiple industries, so percentages overlap.
About the technology
What HGB covers
HGB is the abbreviation for Handelsgesetzbuch, Germany’s Commercial Code. It sets rules for commercial bookkeeping, annual financial statements, recognition and measurement, documentation, and disclosure. Companies use it as a core reference for statutory accounting and reporting.
Accounting applications
HGB expertise appears in work such as:
- Preparing or reviewing annual financial statements
- Applying recognition and valuation rules
- Designing chart-of-accounts and closing processes
- Documenting provisions, accruals, and fixed assets
- Supporting statutory reporting and disclosures
Systems and adjacent skills
Strong HGB professionals understand how accounting rules become repeatable processes in ERP and finance systems. Relevant tools may include SAP S/4HANA Finance, DATEV, Microsoft Dynamics 365 Finance, Oracle NetSuite, and spreadsheet-based controls. They also work with GoB, tax accounting, consolidation, audit evidence, and internal controls.
When companies need support
Companies bring in freelance HGB expertise during year-end close, ERP migrations, reorganisations, audit preparation, and changes to accounting policies. In Berlin, specialists may support local finance teams on site or work remotely with distributed stakeholders. Clear German documentation is often important, while international groups may also require English communication.
What strong specialists deliver
The best professionals connect statutory requirements with practical finance operations. They explain why an accounting treatment is appropriate, record decisions clearly, and build controls that teams can maintain after the engagement. Experience with the company’s industry, legal structure, and accounting software matters as much as theoretical knowledge.
Choosing the right expertise
Look for professionals who can show relevant HGB deliverables, not only familiarity with the abbreviation. Ask how they handle judgement-heavy topics, reconcile statutory and management reporting, and prepare evidence for auditors. A good fit can communicate with finance, tax, audit, and system teams and can identify risks before the closing process is affected.
Frequently asked questions
Key details about HGB, drawn from the questions we get asked most.
HGB is used to govern commercial bookkeeping and statutory financial reporting in Germany. It guides recognition, measurement, presentation, documentation, and disclosure in annual financial statements.
Handelsgesetzbuch is the German statutory accounting framework, while IFRS is designed for international financial reporting. Companies may need both, especially when local statutory accounts must be reconciled with group reporting under IFRS.
A strong HGB freelancer often combines statutory accounting with GoB, tax accounting, consolidation, audit preparation, internal controls, and ERP finance systems. Familiarity with SAP, DATEV, or another relevant accounting environment can make implementation more effective.
The required depth depends on the assignment. A routine closing support task may need focused accounting capability, while policy design, complex valuations, or audit-sensitive reporting calls for a professional who has handled comparable HGB decisions and documentation.
Yes. HGB work can often be delivered remotely when accounting data, process owners, and document access are organised securely. On-site workshops in Berlin may still help with ERP migrations, closing process redesign, or collaboration with finance teams.
Ask for examples of relevant Handelsgesetzbuch deliverables, such as closing documentation, accounting memos, reconciliations, or statutory statements. Check whether the professional can explain judgement calls clearly and produce evidence that an auditor or finance lead can review.
HGB expertise is relevant across German commercial businesses, including manufacturing, services, retail, technology, real estate, and financial operations. The specialist should understand the company’s transactions, legal structure, and reporting obligations rather than applying generic templates.
Professionals working with HGB should follow changes in accounting guidance, court decisions, tax interactions, and established interpretation. They also need to track how updates affect ERP configurations, closing controls, disclosures, and communication with auditors.
The average hourly rate of freelancers in Berlin, Germany who have used HGB in their recent projects is 105 €, which corresponds to a daily rate of about 840 € based on an 8-hour working day.
Of the freelancers in Berlin, Germany who have used HGB in their recent projects, 79% hold at least a Bachelor's degree and 64% 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 Arabic (13%).
The most common industries among freelancers in Berlin, Germany who have used HGB in their recent projects are Professional Services (93%), Food and Beverage (47%), and Information Technology (47%).
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 (60%).
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.
Berlin 
Hamburg Munich Cologne Frankfurt Stuttgart Dusseldorf Leipzig Dortmund Essen Bremen Dresden Hanover Nuremberg 
Hamburg 
Munich 
Cologne 
Frankfurt 
Dusseldorf Countries:
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