HBM
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
Where HBM is headquartered
LocationHeadquarters
- 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 offeringCore 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 profileNamed customers4 records
Segments5 records
Ideal customer profiles3 records
HBM technology and API
TechnologyTechnology 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 signalPartnerships
Four partnerships are on record, tiered core and minor.
- DATEVcoreHBM 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.
- miliacoreHBM 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 SEminorProfessional 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)coreHBM 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 assessmentMarket position
Competitive moat5 records
Key highlights6 records
Customer concentration
HBM social profiles
Digital presenceHBM compliance and trust
Trust signalCompliance1 record
HBM financial estimates
Financial estimateRevenue estimate
Valuation estimate
HBM leadership team
Management profileNumber of profiles
Profiles15 records
HBM subsidiaries and ownership
Company hierarchySubsidiaries1 record
HBM funding detail
Funding detailFunding overview
Funding rounds
Investors
Funding detail is available on the Subscription and Enterprise plan.Contact sales →
HBM M&A and investment
M&A and investmentM&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?
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.
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.