HBM

Professional Services — Tax, Audit & Legal Advisoryhbm-partner.de

HBM Hecht Budai & Partner mbB is a privately held German interdisciplinary professional services partnership delivering audit, tax, legal, and digital payroll advisory to Mittelstand companies, family businesses, and non-profits across the Baden region from offices in Freiburg, Karlsruhe, and Offenburg.

Company typePrivate
Founded2016
HeadquartersFreiburg, Germany
Headcount11–50
GTM typeB2B
OfferingServices

What HBM does

HBM Hecht Budai & Partner mbB is a privately held German interdisciplinary professional services partnership headquartered in Freiburg im Breisgau, formed in 2016 through the merger of Kanzlei Hecht (founded 1938) and Kanzlei Bingel (founded 1922). The firm delivers audit, tax advisory, legal advisory, digital payroll, and sustainability reporting (CSRD/EU Taxonomy) services to Mittelstand companies, family-owned businesses, non-profit organizations, foundations, start-ups, freelancers, and high-net-worth individuals, primarily across the Baden region of southwestern Germany. It operates from three locations (Freiburg, Karlsruhe since October 2024, Offenburg since October 1, 2025) with more than 80 staff and seven active partners plus several Senior Counsels.

The firm runs its digital delivery stack on the DATEV platform as a pilot firm (using DATEV LODAS for payroll, DATEV Unternehmen online for client document exchange, DATEV SharePoint, and DATEV VPN Gateway), supplemented by the milia self-learning algorithm for automated income tax return preparation and tax notice verification, and integrations with HR software vendors (Personio, HRworks, rexx, Circula, HCM4all). It holds a wholly-owned audit subsidiary (HBM GmbH Wirtschaftsprüfungsgesellschaft), ISO 9001 quality management certification, an "Exzellenter Arbeitgeber" seal from the Steuerberaterverband, and is a DHBW dual education partner.

HBM monetizes through partner-led advisory engagements billed under the statutory Steuerberatergebührenverordnung (StBGebV) fee schedule for tax advisory, individually negotiated fees for audit and assurance services, and a monthly subscription model for its Digitales Lohnbüro (digital payroll) service. Marketing is content- and referral-driven (HBM Aktuell newsletter, client magazine, IHK committee participation, DHBW recruitment), with no external investors or PE/VC ownership — the firm is entirely partner-owned in its third generation of founding families.

HBM firmographics

Firmographics

Name: HBM
Legal name: HBM Hecht Budai & Partner mbB
Website: https://hbm-partner.de
Company type: Private
Founded year: 2016
Operating status: Operating
Headcount range: 11–50 employees
Short description: HBM Hecht Budai & Partner mbB is a privately held German interdisciplinary professional services partnership delivering audit, tax, legal, and digital payroll advisory to Mittelstand companies, family businesses, and non-profits across the Baden region from offices in Freiburg, Karlsruhe, and Offenburg.
Ownership category
akta.pro rank

HBM industry classification

Industry

Product category: Professional Services — Tax, Audit & Legal Advisory
NAICS: Accounting, Tax Preparation, Bookkeeping, and Payroll Services (54121), Offices of Certified Public Accountants (541211), Management Consulting Services (54161)
SIC: Services-Legal Services (8111), Services-Management Consulting Services (8742), Services-Management Services (8741)
akta.pro primary industry: Transaction Tax Structuring & Deal Advisory (BPAHAOAJ)

Keywords

Tax advisory services
Audit and assurance
Legal advisory services
Digital payroll processing
Business succession planning

Where HBM is headquartered

Location

Headquarters

HQ city: Freiburg
HQ country: Germany
HQ region: Europe

Offices3 records

Markets served

HBM business model

Business model

GTM type: B2B
Offering type: Services
Cost components: Personnel, Technology or R&D, Operations, Marketing or Sales, Others

Revenue model

Tax Advisory Services: Ongoing and project-based tax advisory engagements including tax return preparation, tax planning, international tax, and succession planning. Fees are based on statutory fee schedules tied to the subject value (Gegenstandswert) under the Steuerberatergebührenverordnung (StBGebV), or as individually negotiated for Wirtschaftsprüfer (auditor) services.
Audit and Assurance Services: Annual and consolidated financial statement audits, sustainability reporting audits (CSRD/EU Taxonomy), special audits, and review engagements. Conducted by HBM GmbH Wirtschaftsprüfungsgesellschaft. Fees determined by individual agreement.
Legal Advisory Services: Legal counsel in areas of commercial and corporate law, inheritance law, real estate law, non-profit law, association law, and foundation law, provided by admitted attorneys.
Digital Payroll Services: Monthly payroll and salary accounting services including digital personnel files, net salary optimization, and HR software interface consulting.
Sustainability Advisory: Advisory and audit services for non-financial reporting under CSRD and EU Taxonomy, as well as voluntary DNK and GRI sustainability reporting.

Pricing tiers

Model	Billing	Price
Other	Multi-year contract	Tax Advisory Fees (Steuerberater)
Other	Annual	Audit Fees (Wirtschaftsprüfer)
Subscription	Monthly	Digital Payroll Services

Go-to-market motion1 record

Distribution channels2 records

Marketing channels6 records

HBM product offering

Product offering

Core offering

HBM Hecht Budai & Partner is an interdisciplinary professional services firm providing tax advisory, statutory and consolidated auditing, and legal advisory to the German Mittelstand. The firm complements these three core practice areas with a fully digital payroll service (Digitales Lohnbüro) built on DATEV LODAS, sustainability reporting under CSRD/EU Taxonomy, and holistic advisory covering succession planning and corporate restructuring. Services are delivered by 80+ professionals across Freiburg, Karlsruhe, and Offenburg, supported by DATEV, milia AI automation, and a proprietary digital client exchange portal.

Product overview

HBM Hecht Budai & Partner is an interdisciplinary auditing, tax advisory, and legal advisory firm serving the German Mittelstand. The core offering consists of three integrated service lines: Steuerberatung (Tax Advisory), Wirtschaftsprüfung (Auditing), and Rechtsberatung (Legal Advisory), supported by specialized modules including the Digitales Lohnbüro (Digital Payroll Office) using DATEV software, Ganzheitliche Beratung (Holistic Advisory) for strategic decisions, and HBM Campus for staff development. The firm operates across three locations (Freiburg, Karlsruhe, Offenburg) and serves clients across diverse industries including construction, trade, real estate, manufacturing, and non-profit organizations.

Differentiator

Problem solved

Functional benefit

Brands

HBM Digital: Digital transformation and process optimization services for clients
HBM Campus
Digitales Lohnbüro

Products and services

Steuerberatung (Tax Advisory) Tax advisory services covering tax planning, tax return preparation, international tax law, succession and corporate tax planning, real estate taxation, and VAT advisory for German Mittelstand enterprises and family businesses, delivered by licensed Steuerberater partners and supported by milia AI tax automation.
Wirtschaftsprüfung (Auditing) Annual and consolidated financial statement audits, CSRD and EU Taxonomy sustainability reporting audits, voluntary DNK/GRI sustainability reporting, company valuations, and special audits for German Mittelstand companies and family businesses, performed by licensed Wirtschaftsprüfer under HBM GmbH Wirtschaftsprüfungsgesellschaft using modern digital audit tools.
Rechtsberatung (Legal Advisory) Legal advisory services in commercial and corporate law, inheritance law, real estate and tenancy law, non-profit law (Gemeinnützigkeitsrecht), association law, and foundation law, delivered by admitted Rechtsanwälte within HBM, including a Fachanwalt für Steuerrecht for tax-law matters.
Digitales Lohnbüro (Digital Payroll Office) Monthly recurring digital payroll and salary accounting service running on DATEV LODAS and DATEV Unternehmen online, with digital personnel files, net salary optimization, electronic illness certificate (eAU) integration, and HR software interface consulting for Personio, HRworks, rexx, Circula, and HCM4all — for German Mittelstand clients who want to outsource or digitize payroll.
Ganzheitliche Beratung (Holistic Advisory) Integrated, cross-disciplinary advisory combining audit, tax, and legal expertise for strategic business decisions including business succession and transfer, corporate restructuring, M&A (Unternehmenskauf und Expansion), tax structuring (Steuerliche Gestaltungsberatung), and sustainability reporting for owners and management of Mittelstand and family businesses.

Quantifiable outcome

Digital audit processes with modern IT tools enabling efficient, paperless audit engagements
+2 more outcomes

Companies that use HBM

Customer profile

Named customers4 records

Segments5 records

Ideal customer profiles3 records

HBM technology and API

Technology

Technology focussed No

API detail

Has API: No
API docs
API detail

Core technology

AI maturity

App detail

Integration10 records

AI capability2 records

Feature5 records

HBM partnerships and signals

Strategic signal

Partnerships

Four partnerships are on record, tiered core and minor.

DATEVcoreTechnology or IntegrationHBM maintains a strategic partnership with DATEV as a pilot firm for DATEV payroll programs. The firm uses the full DATEV suite including DATEV LODAS, DATEV Unternehmen online, DATEV SharePoint, and DATEV VPN Gateway for digital client engagements. Being a pilot firm grants HBM priority access to new DATEV developments and features.
miliacoreTechnology or IntegrationHBM uses milia, a self-learning AI algorithm, for automated income tax return preparation, financial accounting support, and payroll pre-processing, as well as automated tax notice verification. The software enhances efficiency in tax advisory engagements.
Liberty Mutual Insurance Europe SEminorOthersProfessional liability insurance (Berufshaftpflichtversicherung) provider required under §54 WPO, §67 StBerG, and §51 BRAO for auditors, tax advisors, and attorneys. Coverage extends to EU member states.
DHBW (Duale Hochschule Baden-Württemberg)coreStrategic or Co-development PartnerHBM serves as a dual education partner of DHBW, offering students in the Steuern und Prüfungswesen program practical experience at the firm. This partnership ensures a pipeline of qualified graduates for recruitment and positions HBM as a leading employer in the region.

Scale indicators4 records

Recent moves9 records

Expansion highlights6 records

HBM competitors and assessment

Company assessment

Market position

Competitive moat5 records

Key highlights6 records

Customer concentration

HBM compliance and trust

Trust signal

Compliance1 record

HBM financial estimates

Financial estimate

Revenue estimate

Valuation estimate

HBM leadership team

Management profile

Number of profiles

Profiles15 records

HBM subsidiaries and ownership

Company hierarchy

Subsidiaries1 record

HBM funding detail

Funding detail

Funding overview

Funding rounds

Investors

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

HBM M&A and investment

M&A and investment

M&A

Investments

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

Frequently asked questions about HBM

What does HBM do?

Is HBM a public or private company?

HBM is a private company. It is classified as family owned and is currently operating.

When was HBM founded?

HBM was founded in 2016. It employs 11 to 50 people.

Where is HBM based?

HBM is headquartered in Freiburg, Germany, in the Europe region.

How does HBM make money?

Five revenue lines are on record. Tax Advisory Services are the primary driver. The others are audit and Assurance Services, legal Advisory Services, digital Payroll Services and sustainability Advisory.

Does HBM have an API?

No public API is recorded for HBM.

What industry is HBM in?

HBM's product category is Professional Services — Tax, Audit & Legal Advisory. Its primary akta.pro industry code is BPAHAOAJ, Transaction Tax Structuring & Deal Advisory. Its NAICS code is 54121 and its SIC code is 8111.