OFM Oebel Fröhlich Michels

What OFM Oebel Fröhlich Michels does

OFM Oebel Fröhlich Michels GmbH was a Cologne-based German professional services firm (Steuerberatungsgesellschaft) that operated for 36 years before merging into PMPG-Gruppe effective January 1, 2026. The firm delivered an integrated practice across four regulated disciplines: tax advisory (Steuererklärungen, tax planning, representation), legal advisory (labor, corporate, IT/media law), business consulting (succession, restructuring, valuation, growth strategy), and auditing (mandatory, voluntary, and special audits). Underlying operational layers included financial accounting, payroll accounting, and annual financial statement preparation, supported by a digital layer — a client support portal with DATEV tutorials, a DATEV Service Assistant chatbot, cloud access platforms, and short-form tax explainer videos.

The firm served regional business clients across North Rhine-Westphalia and Rhineland-Palatinate, sold through direct partner-led relationships and professional referrals. Revenue was generated via quote-based professional services fees on hourly or project terms; pricing was not publicly disclosed. Distribution was regional and direct, with no consumer-facing channel. The firm's competitive positioning rested on offering tax, legal, business consulting, and auditing competencies under a single roof, reducing the client's need to coordinate multiple advisors.

As of January 1, 2026, OFM was absorbed into PMPG (Pies Martinet Partner Steuerberatungsgesellschaft), bringing approximately 35 staff and 4 partners (Rainer Fröhlich, Marc Oebel, Dirk Schiefer, Patrick Schmidt). Founding partners Thomas Oebel and Jürgen Michels exited at year-end 2025 and continue as external advisors. OFM teams are slated to relocate to PMPG's Cologne premises at Gustav-Heinemann-Ufer 72c in Q2 2026. PMPG has elevated auditing (Wirtschaftsprüfung) — historically an OFM competency — into a standalone business division of the combined group.

Name

OFM Oebel Fröhlich Michels

Legal name

OFM Oebel Fröhlich Michels GmbH

Website

https://ofm-koeln.de

Company type

Private

Founded year

1981

Operating status

Acquired

Headcount range

11–50 employees

Short description

OFM Oebel Fröhlich Michels was a Cologne-based German tax, legal, business consulting, and auditing firm that merged into PMPG effective January 1, 2026, serving regional business clients across North Rhine-Westphalia and Rhineland-Palatinate.

Ownership category

akta.pro rank

Product category

Professional Services

NAICS

Accounting, Tax Preparation, Bookkeeping, and Payroll Services (5412), Management Consulting Services (54161)

SIC

Services-Engineering, Accounting, Research, Management (8700)

akta.pro primary industry

Tax Operations Support (Indirect Tax, Withholding, Compliance Admin) (BPAAAGAI)

akta.pro secondary industries

General Ledger & Close (Journal Entries, Month-End Close, Reconciliations) (BPAAAGAC), Transaction Tax Structuring & Deal Advisory (BPAHAOAJ)

Keywords

• Tax advisory services
• Legal consulting
• Business consulting
• Auditing services
• Financial accounting

Headquarters

HQ city

Köln

HQ country

Germany

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales

Revenue model

1. Professional Services Fees: Revenue generated from providing tax advisory, legal consulting, business consulting, and auditing services to clients. Services include financial accounting, annual statements, payroll accounting, tax returns, and business management consulting.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels2 records

Core offering

OFM Oebel Fröhlich Michels is a German professional services firm providing integrated tax advisory (Steuerberatung), legal advisory (Rechtsberatung), business consulting (Unternehmensberatung), and auditing (Wirtschaftsprüfung) services to business clients. Core offerings are supported by financial accounting, payroll accounting, and annual financial statement preparation services, along with digital tools including a client support portal with DATEV tutorials and chatbot, cloud access, and tax explainer videos.

Product overview

OFM Oebel Fröhlich Michels is a German tax advisory and auditing firm (Steuerberatung und Wirtschaftsprüfung) offering a comprehensive professional services portfolio. The firm provides core services in four areas: tax advisory (Steuerberatung), legal advisory (Rechtsberatung), business consulting (Unternehmensberatung), and auditing (Wirtschaftsprüfung). These core services are supported by specific modules including financial accounting (Finanzbuchhaltung), payroll accounting (Lohnbuchhaltung), and annual financial statements (Jahresabschluss). Digital service offerings include a client support portal with DATEV tutorials and chatbot, cloud access platforms, and tax explainer videos. As of January 1, 2026, the firm has merged with PMPG (Pies Martinet Partner Steuerberatungsgesellschaft), joining their multi-office German professional services group.

Differentiator

Problem solved

Functional benefit

Products and services

• Steuerberatung (Tax Advisory) Tax advisory services covering tax returns, tax planning, and representation in tax matters, targeted at business clients requiring ongoing tax compliance and strategic tax guidance.
• Rechtsberatung (Legal Advisory) Legal advisory covering labor law, corporate law, IT and media law, and other civil law matters, served to business clients needing legal counsel alongside tax and auditing work.
• Unternehmensberatung (Business Consulting) Business consulting services including succession planning, restructuring, company valuation, and growth strategies, designed for business clients undergoing change or expansion.
• Wirtschaftsprüfung (Auditing) Auditing services including mandatory audits, voluntary audits, special audits, internal control systems, and financial reporting, run as a dedicated business area within PMPG following the merger.

Segments1 record

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration1 record

Partnerships

One partnership is on record.

• PMPG (Pies Martinet Partner Steuerberatungsgesellschaft)coreStrategic or Co-development Partner · 1 January 2026OFM Oebel Fröhlich Michels GmbH merged with PMPG effective January 1, 2026. The merger brings 35 new colleagues and 4 partners (Rainer Fröhlich, Marc Oebel, Dirk Schiefer, Patrick Schmidt) to PMPG. The combination strengthens PMPG's service portfolio, particularly in auditing which becomes a dedicated business area. The merged entity offers tax advisory, legal consulting, business consulting, and auditing services under one roof. OFM operated successfully for 36 years before joining the larger group.

Scale indicators3 records

Recent moves6 records

Expansion highlights4 records

Direct peers

• Ebner Stolz: Leading German mid-market audit, tax, and consulting firm with national footprint. Competes directly with OFM/PMPG for mid-sized mandates requiring integrated tax-legal-audit service lines.
• Peters, Schönberger & Partner: German tax, audit, and legal consulting firm headquartered in Munich with multiple offices. Closely comparable mid-market integrated advisory model to OFM/PMPG.
• Flick Gocke Schaumburg: Bonn-based leading German tax advisory and legal firm specializing in complex tax structuring, M&A tax, and corporate law. Strong overlap with OFM's tax and legal advisory offerings and the same regional market.
• Rödl & Partner: German-founded mid-market professional services firm offering integrated tax, legal, audit, and consulting services to mid-sized companies, with strong presence in Germany. Highly comparable in service breadth and target client segment to OFM/PMPG.
• PMPG (Pies Martinet Partner Steuerberatungsgesellschaft): Acquiring entity of OFM since January 1, 2026. PMPG is a Bonn/Cologne-based multi-office German tax, legal, audit, and business consulting firm—the direct platform into which OFM was integrated and the closest functional and geographic peer.

Broad incumbents

• Mazars GmbH & Co. KG (Germany): International audit, tax, and advisory firm with a significant German practice serving mid-market and larger clients. Comparable service portfolio to OFM/PMPG with broader international reach.
• Warth & Klein Grant Thornton AG: German Grant Thornton member firm providing audit, tax, legal, and consulting services. Direct overlap with OFM/PMPG in service lines and mid-market client focus.
• BDO AG Wirtschaftsprüfungsgesellschaft: German member of the BDO global network, offering audit, tax, and advisory services to mid-market clients. Larger and more internationally connected than OFM/PMPG but operates in the same service categories and target segment.
• Baker Tilly Germany: German member of Baker Tilly International, providing audit, tax, and advisory services to mid-market clients. Comparable in scope and target segment, larger in scale than OFM/PMPG.

Regional players

• Streck Mack Schwedhelm: Cologne-based German law and tax firm with strong regional presence in NRW. Highly comparable to OFM/PMPG on geography (Cologne/Bonn) and on integrated tax-legal service delivery to mid-sized clients.

Market position

Strengths1 record

Weaknesses1 record

Competitive moat4 records

Key highlights6 records

Customer concentration

• Facebookfacebook.com/profile.php

Compliance4 records

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about OFM Oebel Fröhlich Michels