Freund & Partner GmbH Steuerberatungsgesellschaft
Freund & Partner GmbH Steuerberatungsgesellschaft is a Private limited company (Ltd.) registered in Germany under HRB 99457 B Charlottenburg (Berlin), and its current status with Handelsregister (Commercial Register) is active. The company was incorporated on 30 November 2005 and lists its registered address as Berlin, Germany. 8 shareholders are on record for Freund & Partner GmbH Steuerberatungsgesellschaft, and since every one of them is a company rather than an individual, this particular filing does not on its own establish an ultimate beneficial owner (UBO) — identifying one would mean tracing the ownership of each shareholding company in turn. This profile is sourced directly from Handelsregister (Commercial Register) and was last updated on 25 September 2026.
Registration details
Officers
29
Directors and officers of Freund & Partner GmbH Steuerberatungsgesellschaft
The Geschäftsführer (managing director) of Freund & Partner GmbH Steuerberatungsgesellschaft currently on record is Christoph Malzkorn; 12 of the 29 officer records shown for Freund & Partner GmbH Steuerberatungsgesellschaft are current appointments, filed with Handelsregister (Commercial Register). The remaining 17 records shown (Essen Steuerberaterin, Gisela Beyer and 15 others) are former appointments that have since been resigned. Management authority at Freund & Partner GmbH Steuerberatungsgesellschaft sits with these individuals, not with shareholders, who are covered separately and hold ownership rather than control. The source filing doesn't specify representation authority — whether officers can act individually or must sign jointly to bind the company — so that detail isn't available here.
Group Structure
Group structure of Freund & Partner GmbH Steuerberatungsgesellschaft
Freund & Partner GmbH Steuerberatungsgesellschaft sits 2 levels below its ultimate parent, ETL K&K GmbH Steuerberatungsgesellschaft, registered in Germany. 626 subsidiaries are recorded beneath it, across 1 jurisdiction. Immediately above Freund & Partner GmbH Steuerberatungsgesellschaft is ETL AG Steuerberatungsgesellschaft, holding 100% as filed in Freund & Partner GmbH Steuerberatungsgesellschaft's own shareholder record with Handelsregister (Commercial Register). ETL K&K GmbH Steuerberatungsgesellschaft sits further up the chain, a link derived by walking shareholder filings across jurisdictions rather than stated in a single document. Each of these downward relationships is derived rather than filed: resolved by matching entities across the registry network, not stated directly in a single document.
- ETL H&P Thuringen GmbH Steuerberatungsgesellschaft (Germany)
- ETL Matus & Kollegen GmbH Steuerberatungsgesellschaft (Germany)
- CTC Treuhand GmbH Steuerberatungsgesellschaft (Germany)
- ETL Access Tax and Accounting GmbH Steuerberatungsgesellschaft (Germany)
- ETL Soest GmbH Steuerberatungsgesellschaft (Germany)
- ETL HvE GmbH Steuerberatungsgesellschaft (Germany)
- ADVISITAX Steuerberatungsges. mbH (Germany)
- B.R.D. Brenke, Retzlaff, Dammer Steuerberatungsges. mbH (Germany)
- ETL Buck, Kummer & Kollegen GmbH Steuerberatungsgesellschaft (Germany)
- ETL Freund Hoyerswerda GmbH Steuerberatungsgesellschaft (Germany)
Data availability
Those 626 subsidiaries span Germany jurisdiction, though this list should not be read as complete — subsidiaries only become visible here where shareholder data has actually been filed with a register, so holdings in jurisdictions without that filing simply won't appear. 46 of the 626 go a level deeper still, with their own further subsidiaries recorded beneath them — additional ownership layers this view doesn't expand.
ETL K&K GmbH Steuerberatungsgesellschaft
Germany
Frequently asked questions
Who owns Freund & Partner GmbH Steuerberatungsgesellschaft?
Eight shareholders are currently on record for Freund & Partner GmbH Steuerberatungsgesellschaft, held on the Gesellschafterliste (shareholder list), filed under §40 of the GmbHG. The largest of these is ETL AG Steuerberatungsgesellschaft, holding 45.4% — the largest recorded stake — followed by ETL AG Steuerberatungsgesellschaft at 40%; the remaining 6 shareholders shown hold smaller stakes. Because every shareholder shown is a company rather than an individual, the ownership chain continues above this level, and no beneficial owner can be established from this filing alone.
Who is Freund & Partner GmbH Steuerberatungsgesellschaft's UBO (Ultimate Beneficial Owner)?
Every shareholder recorded for Freund & Partner GmbH Steuerberatungsgesellschaft is itself a company rather than a natural person, so no Ultimate Beneficial Owner (UBO) is identified at this level; establishing one would require tracing the ownership of each shareholding company in turn.
How many shareholders does Freund & Partner GmbH Steuerberatungsgesellschaft have on record?
8 shareholders are shown on record for Freund & Partner GmbH Steuerberatungsgesellschaft.
What is Freund & Partner GmbH Steuerberatungsgesellschaft's company registration number?
Freund & Partner GmbH Steuerberatungsgesellschaft's registration number is HRB 99457 B Charlottenburg (Berlin), filed with Handelsregister (Commercial Register) in Germany. Its current status on the register is active.
Is Freund & Partner GmbH Steuerberatungsgesellschaft still an active company?
Freund & Partner GmbH Steuerberatungsgesellschaft's status on Handelsregister (Commercial Register) is listed as active.
When was Freund & Partner GmbH Steuerberatungsgesellschaft incorporated?
Freund & Partner GmbH Steuerberatungsgesellschaft was incorporated on 30 November 2005, according to Handelsregister (Commercial Register).
What is Freund & Partner GmbH Steuerberatungsgesellschaft's registered address?
The registered address on file for Freund & Partner GmbH Steuerberatungsgesellschaft is Berlin, Germany.
Who are the officers/directors of Freund & Partner GmbH Steuerberatungsgesellschaft?
The Geschäftsführer (managing director) of Freund & Partner GmbH Steuerberatungsgesellschaft currently on record is Christoph Malzkorn; 12 of the 29 officer records shown for Freund & Partner GmbH Steuerberatungsgesellschaft are current appointments, filed with Handelsregister (Commercial Register). The remaining 17 records shown (Essen Steuerberaterin, Gisela Beyer and 15 others) are former appointments that have since been resigned. Management authority at Freund & Partner GmbH Steuerberatungsgesellschaft sits with these individuals, not with shareholders, who are covered separately and hold ownership rather than control.
Does Freund & Partner GmbH Steuerberatungsgesellschaft have a parent company or subsidiaries?
Freund & Partner GmbH Steuerberatungsgesellschaft sits 2 levels below its ultimate parent, ETL K&K GmbH Steuerberatungsgesellschaft, registered in Germany. 626 subsidiaries are recorded beneath it, across 1 jurisdiction. Those 626 subsidiaries span Germany jurisdiction, though this list should not be read as complete — subsidiaries only become visible here where shareholder data has actually been filed with a register, so holdings in jurisdictions without that filing simply won't appear. 46 of the 626 go a level deeper still, with their own further subsidiaries recorded beneath them — additional ownership layers this view doesn't expand.
Can Zavia monitor changes to Freund & Partner GmbH Steuerberatungsgesellschaft's ownership over time?
This profile reflects a point-in-time snapshot from Handelsregister (Commercial Register). Zavia's monitoring API can track changes to Freund & Partner GmbH Steuerberatungsgesellschaft's registered shareholders, officers, and group structure going forward, flagging updates as they're filed rather than requiring a manual recheck.
Can I access Freund & Partner GmbH Steuerberatungsgesellschaft's data through an API?
Yes. Zavia's API connects directly to official government ownership registries across 195 countries and territories, including Germany, so records like Freund & Partner GmbH Steuerberatungsgesellschaft's registration, shareholder, UBO, and group-structure data can be queried programmatically instead of viewed one page at a time.
Where does this company information come from, and how current is it?
This record is sourced directly from Handelsregister (Commercial Register) and was last synced on 25 September 2026.