HGB Experts in Germany
for accurate commercial reporting, matched in minutes with vetted freelancersHire experts who prepare HGB-compliant financial statements, support German GAAP reporting and connect accounting data with SAP or other finance systems. Find vetted, available freelancers matched precisely to your requirements.
Meet FRATCH Experts in Germany, who have recently used HGB
Katarzyna G.
Last position:
Interim Financial Accountant / Accounts Payable at Consulting for an alcoholic beverage manufacturer
- Supported monthly and annual closing activities
- Checked incoming invoices for formal and factual accuracy
- Posted incoming invoices
- Contact person for internal departments on accounting matters
- Created and maintained vendor master data
- Processed open items
- Took on additional accounting-related special tasks
- Managed the functional mailbox
- Performed payment runs
Training and knowledge transfer – Accounts Payable:
In addition to the tasks above, I was responsible for training and transferring knowledge to 8 employees of an external service provider in India who took over the accounts payable activities:
- Conducted structured training and practical guidance throughout the accounts payable process
- Trained employees in checking and posting incoming invoices, including formal and factual checks
- Taught vendor master data maintenance, open-item processing and payment runs
- Trained employees in using the functional mailbox and communicating effectively with internal departments
- Explained accounting procedures, controls and company-specific accounts payable requirements
- Conducted “Training on the Job” using practical posting cases and real business transactions
- Supported the team in independently carrying out accounts payable processes and resolving accounting questions
- Checked the quality and accuracy of work results and provided continuous feedback and coaching
- Supported the transfer of accounts payable processes to the external service provider and ensured structured knowledge transfer and an orderly handover
- Supported a smooth transition by documenting processes, clarifying responsibilities and ensuring consistent application of accounting requirements
Software: JDE, ELO, SAP Concur
Volker W.
Last position:
Analyst – Platform Optimization at TradingView ProRealtime
Programming custom indicators with ProBuilder (for the ProRealTime platform)
6 months at RCP - Rabe Academy (basics - trading account - TWS Interactive Brokers) Focus: ETH price history - NVIDIA stock (NASDAQ and CBOE)
- 500 hours total (TradingView & ProRealTime), including approx. 1,500 hours of tick data analysis using ProRealTime
Systematic market analysis, development of custom indicators, pattern recognition.
Anton E.
Last position:
HGB Accountant and Consultant at Eurostyle Systems Würzburg GmbH
- Processing of a five-month backlog of incoming documents;
- Clarification of residual items and overdue open items;
- Review, reconciliation and clarification of accounting matters;
- Analysis of existing workflows and implementation of process improvements;
- Processing of accounting transactions in SAP FI and MM
Markus H.
Last position:
Interim Manager Finance at Int. Konzern
Matthias S.
Last position:
Technology Lead & Co-Founder at LegalMind GmbH
- Redesign of legal operations: standardised workflows reducing routine effort by up to 80%, with source citation, hallucination check as quality gate, role model, logging and audit trail.
- Compliance-by-design operating model (EU AI Act readiness, GDPR, eIDAS) with documented, releasable process steps.
- Roadmap, sprint planning and release management for an agentic RAG platform with counsel-in-the-loop approval, audit trail and German hosting.
- EU AI Act readiness, GDPR and eIDAS requirements managed as first-class project deliverables; go-to-market for two customer verticals.
Helmut G.
Last position:
(Interim) CFO at Eutecma
Asset of GPP (Private Equity)
- B2B, Provider of cooled packaging solutions for the pharmaceutical industry
- €20m in revenue, 50 employees, 2 locations
Responsibilities:
- Responsibility for all commercial and financial activities
- Establishment of a finance and reporting structure
- Carve-Out / Post-closing transition management
Achievements:
- Preparation of investor reporting package (sales, financials, cash) using Power BI
- Development of a sales funnel
- Business process redesigns and implementation of regular business reviews
Krisztina T.
Last position:
Head of Finance and Accounting at Segula Technology Services GmbH
- Led a 16-person finance and accounting organization during a restructuring phase; strengthened closing discipline, financial control, cash transparency and accountability.
- Supported cost programs with approximately €2 Mio. in annual savings; established regular KPI reviews for P&L, working capital, POC and cash topics.
- Responsible for monthly, quarterly and annual closing under HGB/IFRS, management/group reporting, audit, tax and GoBD compliance.
- Finance automation with clear business benefits: 13-week liquidity planning, cash flow reporting, P&L versus plan, variance analysis and bank reconciliation; reduced manual work by 40–60 %.
- Improved accounts payable processes through OCR-supported invoice processing and three-way matching with exception handling.
- Sparring partner to management on restructuring, liquidity, working capital, risks and process simplification.
Francisco B.
Last position:
Value Creation Manager at Energy Supplier (NDA)
- Implemented optimized management control and PowerBI solutions for the Power and Gas departments
- Perform a value chain analysis and create a business case with three scenarios and a value creation roadmap
Peter H.
Last position:
Consultant Financial Data Warehouse Migration Interfaces Reporting at Large bank / central institution
- New connection of the product interfaces of the Financial Data Warehouse (FDW) directly to the Abacus 360 native interfaces
- IT environment: PC, client-server, Citrix remote client, Oracle DB
- Mapping of FDW outbound to Abacus 360 Native
- Analysis of requirements documents, business concepts, and existing interface rules
- Definition of new FDW rules for outbound to Abacus 360
- Adjustment of test scripts for the new interfaces
- Execution of tests to ensure correct data delivery and processing
Dennis D.
Last position:
Interim Senior Manager Accounting at Reliance Trust Luxembourg S.A.
- Operational leadership (Fast Close): Structuring and managing the entire close process for complex German and international client portfolios (Real Estate, Private Equity, HNWI).
- Audit readiness & governance: Ensuring compliance in the timely preparation of annual financial statements and tax returns under IFRS, HGB, and LuxGAAP.Efficient
- Audit support: Successful interface management and coordination with auditors (Big Four), which demonstrably shortened the audit duration.
- Special situations & complexity: Professional leadership of cross-functional teams in clearing and working through historically grown accounting backlogs.
Thomas V.
Last position:
Consulting and project support in fixed asset inventory at tvp-interim
- Independent planning, coordination and operational counting of fixed asset inventories at SGS sites across Germany
- During the count, clarification of variances as well as posting of the new inventories in the fixed assets of the respective site and company
Laura M.
Last position:
Interim Financial Accountant at MPN Marketplace Networks GmbH
Industry: Asset management and services
Systems: DATEV Unternehmen online, Microsoft Dynamics 365, DocuWare, Microsoft Excel
- Independently processed incoming invoices for three companies and checked them for completeness
- Prepared manual customer invoices and carried out payment runs
- Supported monthly and annual closing activities
- Calculated and posted provisions
- Responsible for parts of fixed asset accounting
- Posted foreign currency bank accounts and performed account reconciliations via Excel
- Processed travel expenses and credit card statements; contact person for travel expense questions
- Prepared tax reports, especially VAT returns and EC Sales List
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
Nina D.
Last position:
Head of ESG, Internal Audit and Risk Management at BIKE24
(parallel to freelance work)
- Setup and leadership of ESG, Internal Audit, and Risk Management for a listed company
- Setup and leadership of a CSRD / EU Taxonomy project including sustainability reporting
- Analysis and implementation of all relevant ESG product compliance regulations, including the introduction of ESG software
- Introduction of enterprise risk management and an internal audit system
Thomas H.
Last position:
Interim Head of Accounting at F. X. Meiller Fahrzeug- und Maschinenfabrik – GmbH & Co. KG
- Leadership, management, and further development of an accounting team with nine employees
- Responsibility for the preparation, analysis, and quality assurance of monthly and annual financial statements according to HGB
- Ensuring structured intercompany reconciliation and minimizing reconciliation risks using LucaNet
- Coordination of annual closing work and audit preparation while meeting CFO deadlines
- Optimization of accounting processes in the SAP S/4HANA environment in close
Discover over 15,000 top freelancers
Statistics of experts using HGB
Aggregated from the professional profiles of matched freelancers.
Experience
25 years
Position duration
2.3 years
Positions per freelancer
14
Top business areas
Finance, Accounting, Project Management
Top industries
Professional Services, Manufacturing, Banking and Finance
Certification focus areas
Accounting, Finance, Information Technology
Bachelor's degree or higher
79%
Master's degree or higher
46%
Doctorate
6%
Certifications per freelancer
2
Most common languages
German, English, French
Speak two or more languages
97%
Based on our profile pool as of 9 Oct 2026.
Daily rate distribution
The chart shows how the daily rates of experts in this technology in Germany 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.
Discover detailed HGB rate benchmarks:
Explore rate insightsAverage rates of experts in Germany 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 9 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 (83%)
- Manufacturing (64%)
- Banking and Finance (54%)
- Information Technology (52%)
- Automotive (41%)
- Retail (37%)
- Food and Beverage (34%)
- Energy (31%)
Please note that freelancers can work across multiple industries, so percentages overlap.
About the technology
What HGB Covers
HGB is the common abbreviation for the Handelsgesetzbuch, Germany’s Commercial Code. It defines the accounting, reporting and documentation rules that many German businesses follow for their statutory financial statements. HGB work covers balance sheets, income statements, notes and management reports.
Typical Deliverables
HGB specialists support finance teams with tasks such as:
- Preparing annual financial statements under German GAAP
- Reviewing recognition, measurement and classification decisions
- Documenting accounting policies and closing procedures
- Reconciling ledgers, subledgers and consolidation data
- Supporting audits and responses to auditor questions
The exact scope depends on the legal form, size and reporting structure of the company.
Systems And Standards
HGB work often sits between accounting policy and operational finance systems. Professionals may work with SAP S/4HANA Finance, SAP ERP, DATEV, Microsoft Dynamics 365 Finance or specialised consolidation tools. They also need to understand how local HGB reporting relates to tax accounting, group reporting and, where relevant, IFRS.
When Companies Need Help
Companies bring in freelance HGB expertise during year-end close, audits, system migrations, reorganisations and changes to accounting policies. Support is also useful when a finance team must establish reliable controls or prepare reporting for a new German entity. In Germany, remote collaboration is common, while workshops with finance, tax and audit teams may still take place on site.
Skills That Matter
Strong HGB professionals combine sound knowledge of German commercial accounting with disciplined documentation. They can trace figures from source transactions through the general ledger to the statutory statements. Useful adjacent skills include consolidation, group accounting, deferred taxes, revenue recognition, fixed assets, provisions, lease accounting and finance process design.
Choosing The Right Professional
Look for experience with the relevant legal form, reporting complexity and finance system rather than a broad accounting profile alone. A capable specialist explains judgement areas clearly, challenges inconsistent data and leaves an audit-ready record of decisions. Ask for examples of comparable closing, reporting or migration work and clarify how the collaboration will work in German and English.
Frequently asked questions
Need clarity? These are the questions we hear most often about HGB.
HGB is used to define statutory accounting and reporting requirements in Germany. It guides the preparation of annual financial statements, including the balance sheet, income statement, notes and, for relevant entities, the management report.
HGB is German commercial law and focuses on statutory accounts, creditor protection and prudent measurement. IFRS is an international reporting framework with different rules for areas such as financial instruments, leases, revenue and asset measurement, so companies may need reconciliations between both bases.
A strong HGB specialist may also understand consolidation, group reporting, deferred taxes, provisions, fixed assets and audit support. Experience with SAP, DATEV, Microsoft Dynamics 365 Finance or consolidation software is useful when accounting work depends on system data.
The right level depends on the assignment. A straightforward close or reconciliation may need focused knowledge of HGB, while a statutory reporting redesign, system migration or complex consolidation requires a professional who has handled comparable decisions and documentation.
Yes. HGB reporting can often be handled remotely when finance data, documentation and access controls are available. On-site sessions can still help during workshops, audit preparation, process reviews or sensitive closing phases.
Check whether the professional has worked with the company’s legal form, reporting scope and finance system. Ask how they document accounting judgements, reconcile source data and handle audit questions under HGB.
Yes. A German entity may need local statutory accounts under HGB even when its group reporting follows IFRS. A specialist can manage the local close, identify differences and prepare reliable bridge information for group reporting.
A credible HGB professional can describe comparable reporting cycles, explain key accounting decisions and show a structured approach to evidence and controls. Clear communication with finance teams, auditors and tax specialists is as important as technical knowledge.
The average hourly rate of freelancers in Germany who have used HGB in their recent projects is 118 €, which corresponds to a daily rate of about 943 € based on an 8-hour working day.
Of the freelancers in Germany who have used HGB in their recent projects, 79% hold at least a Bachelor's degree, 46% hold at least a Master's degree, and 6% hold a doctorate.
On average, freelancers in Germany who have used HGB in their recent projects have 25 years of professional experience, with a single engagement typically lasting around 2.3 years.
The most common languages among freelancers in Germany who have used HGB in their recent projects are German (100%), English (96%), and French (24%).
The most common industries among freelancers in Germany who have used HGB in their recent projects are Professional Services (83%), Manufacturing (64%), and Banking and Finance (54%).
The most common business areas among freelancers in Germany who have used HGB in their recent projects are Finance (95%), Accounting (89%), and Project Management (64%).
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 
Dusseldorf Request a free demo
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Philipp Thomaschewski
FRATCH CEO
