KPMG AG Wirtschaftsprüfungsgesellschaft
KPMG AG Wirtschaftsprüfungsgesellschaft is a German Aktiengesellschaft entered in the commercial register of the Amtsgericht Charlottenburg in Berlin under HRB 106191 B. The register gives its formation date as 22 February 2007, its registered seat as Berlin, its share capital as EUR 10,792,500 and its status as active. The current articles of association are dated 11 February 2026, and the most recent of 285 register entries was made on 9 September 2026.
The company is an audit firm. Its registered object is activity in every field open to a Wirtschaftsprüfungsgesellschaft, within the global KPMG network, together with trustee work and the reorganisation, restructuring or winding-up of businesses. KPMG AG Wirtschaftsprüfungsgesellschaft is entered as a statutory auditor in the professional register of the Wirtschaftsprüferkammer and is bound by the Wirtschaftsprüferordnung, the professional charter for auditors and Regulation (EU) No 537/2014; its audit work is inspected by the Abschlussprüferaufsichtsstelle. Its services are organised as Audit, Tax, Consulting, Deal Advisory, Performance & Strategy and Financial Services.
The 2007 date is this entity’s own registration and not the age of the KPMG practice in Germany. It was first registered as KPMG DTG Beteiligungs-Aktiengesellschaft Wirtschaftsprüfungsgesellschaft and then as KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft. The older KPMG Deutsche Treuhand-Gesellschaft AG (Berlin HRB 1077 B and Frankfurt am Main HRB 14345) was merged into it under a merger agreement dated 20 April 2007, and more than twenty further German firms have been absorbed since, the most recent being Quadrio Beratungsgesellschaft mbH of Dresden in 2024.
The firm works from a main establishment at Heidestraße 58, 10557 Berlin, together with 24 branches entered in the commercial register and 29 entered in the professional register.
For the financial year from 1 October 2024 to 30 September 2025 KPMG AG Wirtschaftsprüfungsgesellschaft reported total revenue of EUR 2,553 million in its own annual financial statements: EUR 209 million from statutory audits of public-interest entities, EUR 336 million from other statutory audits, EUR 290 million from permitted non-audit services to audited entities and EUR 1,718 million from other non-audit services. Average headcount across the four quarter-end dates of that year was 14,647, measured for the German KPMG group rather than for the company alone. Revenue and headcount published for the worldwide KPMG organisation are not figures for this legal entity.
The website recorded on this profile, karriere.kpmg.de, is the firm’s German recruitment site rather than its corporate site, which is kpmg.com/de.
Registration details
Officers
2000
Directors and officers of KPMG AG Wirtschaftsprüfungsgesellschaft
The register extract retrieved on 29 September 2026 records 4,309 individuals in office: a Vorstand (management board) of 8 members and 4,301 Prokuristen. A Prokurist holds Prokura, the statutory commercial power of attorney of sections 48 to 53 of the Handelsgesetzbuch. A Prokurist is not a director, is not a member of a governing body, and at this firm the register grants Prokura jointly only, exercisable together with a member of the Vorstand or with a further Prokurist. The great majority of the people recorded against this company are therefore authorised signatories, not board members, and they are not listed here.
The Vorstand of a German Aktiengesellschaft manages the company; a separate Aufsichtsrat (supervisory board) oversees it and is not entered in the commercial register. Under the registered rule of representation the Vorstand must have at least two members, and the company is represented by two members of the Vorstand, or by one member of the Vorstand together with a Prokurist; the Aufsichtsrat may grant an individual member of the Vorstand sole power of representation.
The eight members of the Vorstand, as recorded in the register on 29 September 2026 and in the company’s Transparenzbericht 2025 of 31 January 2026, are Mattias Schmelzer (Wirtschaftsprüfer; Chief Executive Officer and Sprecher des Vorstands), Boris Schroer (Wirtschaftsprüfer and Steuerberater; Chief Operating Officer and deputy spokesperson), Ulrich Ackermann (Steuerberater and Rechtsanwalt; Tax), Dr Vera-Carina Elter, recorded in the register as Elter-Rotthaus (Chief Human Relations Officer), Dr Ladislava Klein (Steuerberaterin; Chief Markets Officer), Holger Kneisel (Wirtschaftsprüfer; Advisory), Sven-Olaf Leitz (Wirtschaftsprüfer and Steuerberater; Financial Services) and Christian Sailer (Wirtschaftsprüfer; Audit). Under section 28 WPO the Vorstand must consist for the most part of Wirtschaftsprüfer.
The Aufsichtsrat has 16 members, 8 elected by the general meeting and 8 under the Mitbestimmungsgesetz. Its chair is Dr Bert Böttcher (Wirtschaftsprüfer) and its deputy chairs are Dr Marianne Janik and Jörg Welp (Steuerberater). It operates a presiding committee, a committee under section 27(3) of the Mitbestimmungsgesetz and an audit committee. Only one member is a serving partner of the firm, being the representative of senior staff among the employee-elected members.
Recent officer changes
- Dr Markus Kreher (Wirtschaftsprüfer and Steuerberater) joined the Aufsichtsrat on 21 November 2024 (Transparenzbericht 2025).
- Dr Bert Böttcher became chair of the Aufsichtsrat on 28 May 2024, having been a member since 3 February 2018 (Transparenzbericht 2025).
- Dr Marianne Janik became deputy chair of the Aufsichtsrat on 8 October 2024, having been a member since 3 February 2018 (Transparenzbericht 2025).
Data availability
Partial, and the stored officer data on this profile is materially wrong about the board. Nationality is not published by the German commercial register and is not given in the company’s transparency report, so nationality is Not disclosed for every person named above; the transparency report gives a place of residence for each board member, which is residence and not nationality, and the register gives a place of residence for each officeholder. The register does not record the Aufsichtsrat, so the supervisory board above comes from the company’s own regulated disclosure dated 31 January 2026.
The profile stores 2,000 rows of a reported 4,756. Of those 2,000, 1,997 carry the job title “Officer”, two “Board Member” and one “Member Of The Executive Board”, so the stored data loses the distinction between a member of the Vorstand and a Prokurist almost entirely. Matching the stored rows by name against the register, 1,661 correspond to a person currently in office (1,654 Prokuristen and 7 board members) and 339 do not appear on the current register. Two of the eight serving members of the Vorstand are absent from the stored rows altogether. Four more are stored as resigned, including the current Chief Executive Officer, carried with a termination date of 7 December 2009; those dates are consistent with a Prokura that ended, not with a departure from the board, and no stored row should be read as evidence that a serving board member has left. Dates are also incomplete: only 473 rows carry an appointment date, 240 rows are flagged as resigned but only 12 of them carry a termination date, and 100 of the 993 stored rows that can be compared give a birth month and year that disagrees with the register.
Sources
- Handelsregister, Amtsgericht Charlottenburg (Berlin), HRB 106191 B, structured register content; extract generated 29 September 2026, last register entry 9 September 2026; retrieved 29 September 2026. The portal has no addressable per-company URL and cannot be queried by a stable link: https://www.handelsregister.de/rp_web/welcome.xhtml
- KPMG AG Wirtschaftsprüfungsgesellschaft, Transparenzbericht 2025, Annexe II (Mitglieder der Leitungsgremien), dated 31 January 2026; retrieved 29 September 2026: https://assets.kpmg.com/content/dam/kpmgsites/de/pdf/about/kpmg-transparenzbericht-2025.pdf.coredownload.pdf
- KPMG in Deutschland, Unternehmensangaben (legal notice), naming the Vorstand and the chair of the Aufsichtsrat; retrieved 29 September 2026: https://kpmg.com/de/de/misc/unternehmensangaben.html
- Wirtschaftsprüferordnung, section 28; retrieved 29 September 2026: https://www.gesetze-im-internet.de/wipro/__28.html
Data-provider feed — rows as supplied to Zavia for Handelsregister (Commercial Register), including entries the profile above does not cover. These rows are not a verbatim copy of the register: they have been found to duplicate the same person under different spellings and to keep a status of Active after an appointment ended. Where they disagree with the profile above, the profile is the checked version.
Group Structure
Group structure of KPMG AG Wirtschaftsprüfungsgesellschaft
KPMG AG Wirtschaftsprüfungsgesellschaft is the German member firm of the KPMG global organisation. That is a membership relationship, not an ownership one, and it is the point most often got wrong about the Big Four networks. KPMG International Limited is a private company limited by guarantee without share capital, incorporated in England and Wales on 20 February 2020 under company number 12474966, with its registered office at 15 Canada Square, London E14 5GL. Its own published governance material states that it acts as the coordinating entity for the benefit of the member firms and provides no professional services to clients, that each member firm is a separate legal entity, and that the firms are not a global partnership, a single firm or a principal and agent. The German firm’s Transparenzbericht 2025 states the same from the other side: the member firms do not stand in a group structure with one another, each is liable for its own obligations, and neither KPMG International nor any member firm is liable for another member firm’s obligations. No filing evidences any shareholding by KPMG International Limited in this company.
Consistent with that, the company’s LEI record carries a reported exception rather than a parent: no direct accounting consolidation parent, reason “natural persons”, and no ultimate accounting consolidation parent, reason “no known person”. The company is itself the top of a German group, and its transparency report of 31 January 2026 names three material German subsidiaries.
Verified corporate relationships
| Entity | Country | Registration number | Relationship | Ownership | Status | Information date |
|---|---|---|---|---|---|---|
| KPMG International Limited | GB | 12474966 (Companies House) | Network membership; coordinating entity, provides no client services; not a parent | Not applicable: limited by guarantee, no share capital | Active | 29 September 2026 |
| KPMG Bayerische Treuhandgesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft | DE | HRB 42283 (Amtsgericht München) | Direct subsidiary; reported to GLEIF as directly consolidated by KPMG AG Wirtschaftsprüfungsgesellschaft, fully corroborated by an accounts filing, relationship running from 11 July 2017 | Ownership percentage not disclosed | Active | Relationship record updated 21 July 2026 |
| KPMG Cert GmbH Umweltgutachterorganisation | DE | Not established from an official source | Direct subsidiary; named by the company as a material German subsidiary (Advisory and Sustainability) | Ownership percentage not disclosed | Not verified | 31 January 2026 |
| KPMG IT Service GmbH | DE | Not established from an official source | Direct subsidiary; named by the company as a material German subsidiary (Infrastructure) | Ownership percentage not disclosed | Not verified | 31 January 2026 |
| KPMG AG Wirtschaftsprüfungsgesellschaft (Norwegian registration) | NO | 917350736, with sub-unit 917431450 | Branch: a Norskregistrert utenlandsk foretak, i.e. a Norwegian registration of this same German company, registered 27 June 2016, business address Heidestraße 58, 10557 Berlin | Same legal entity | Active, not deleted | 29 September 2026 |
| 24 Zweigniederlassungen (Augsburg, Bielefeld, Bremen, Dortmund, Dresden, Düsseldorf, Essen, Frankfurt am Main, Freiburg, Hamburg, Hannover, Karlsruhe, Kiel, Köln, Leipzig, Mainz, Mannheim, München, Münster, Neu-Ulm, Nürnberg, Regensburg, Saarbrücken, Stuttgart) | DE | Recorded under HRB 106191 B | Branches of the same legal entity, not separate companies | Same legal entity | Active | 29 September 2026 |
Recent structural changes
- Quadrio Beratungsgesellschaft mbH, Dresden (Amtsgericht Dresden HRB 30495), was merged into KPMG AG Wirtschaftsprüfungsgesellschaft by transfer of its assets as a whole, without liquidation, under a merger agreement dated 11 January 2024; the transferring company ceased to exist (commercial register).
- KPMG Prüfungs- und Beratungsgesellschaft für den Öffentlichen Sektor Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Berlin (HRB 97712 B), was merged into the company under a merger agreement dated 27 March 2020 (commercial register).
- EUREVISIO Gesellschaft mit beschränkter Haftung Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, Frankfurt am Main (HRB 93250), was merged into the company under a merger agreement dated 26 March 2020 (commercial register).
Data availability
Partial. Germany publishes no ownership percentages for the shares of an Aktiengesellschaft and no consolidated subsidiary list in the register, so the subsidiary list here comes from the company’s own regulated disclosure and is limited by its own wording to material subsidiaries; no percentage is published for any of them. The stored corporate tree on this profile should not be relied on. Its identifiers are not register numbers but composites of a postal code and a register number, the two Norwegian nodes are branch registrations of this same company shown as if they were subsidiaries, and four further German nodes (Westdeutsche Industrie-Treuhandgesellschaft mit beschränkter Haftung, KPMG Deutsche Treuhand-Gesellschaft GmbH Wirtschaftsprüfungsgesellschaft, Alpha Business Services GmbH and Gamma Business Services GmbH) are shown without any relationship that an official filing supports. Those four could not be checked at the retrieval date: handelsregister.de refused every search for them after the subject company’s own extract had been retrieved, so their status is unknown rather than negative. Nothing here should be read as evidence that the company has no further subsidiaries.
Sources
- Handelsregister, Amtsgericht Charlottenburg (Berlin), HRB 106191 B, structured register content; extract generated 29 September 2026, last register entry 9 September 2026; retrieved 29 September 2026. The portal cannot be addressed by a per-company URL: https://www.handelsregister.de/rp_web/welcome.xhtml
- KPMG AG Wirtschaftsprüfungsgesellschaft, Transparenzbericht 2025, sections on legal structure and global network and Annexe I (list of subsidiaries and branches), dated 31 January 2026; retrieved 29 September 2026: https://assets.kpmg.com/content/dam/kpmgsites/de/pdf/about/kpmg-transparenzbericht-2025.pdf.coredownload.pdf
- KPMG International, Governance (legal structure of the KPMG organisation); retrieved 29 September 2026: https://kpmg.com/xx/en/misc/governance.html
- Companies House, KPMG INTERNATIONAL LIMITED, company number 12474966, incorporated 20 February 2020; retrieved 29 September 2026: https://find-and-update.company-information.service.gov.uk/company/12474966
- GLEIF, relationship record for LEI 5299001ZSZ69XF5YXP85 (KPMG Bayerische Treuhandgesellschaft), golden copy published 28 September 2026; retrieved 29 September 2026: https://api.gleif.org/api/v1/lei-records/5299001ZSZ69XF5YXP85/direct-parent-relationship
- Brønnøysundregistrene, Enhetsregisteret, organisation number 917350736 and sub-unit 917431450; retrieved 29 September 2026: https://data.brreg.no/enhetsregisteret/api/enheter/917350736
Data-provider feed — rows as supplied to Zavia for Handelsregister (Commercial Register), including entries the profile above does not cover. These rows are not a verbatim copy of the register: they have been found to duplicate the same person under different spellings and to keep a status of Active after an appointment ended. Where they disagree with the profile above, the profile is the checked version.
KPMG AG Wirtschaftsprüfungsgesellschaft
Germany
Frequently asked questions
What does KPMG AG Wirtschaftsprüfungsgesellschaft do?
KPMG AG Wirtschaftsprüfungsgesellschaft is a German audit firm (Wirtschaftsprüfungsgesellschaft) constituted as an Aktiengesellschaft and registered at the Amtsgericht Charlottenburg in Berlin under HRB 106191 B. It provides audit, tax and advisory services from a main establishment in Berlin and 24 branches entered in the commercial register.
Who owns KPMG AG Wirtschaftsprüfungsgesellschaft?
No shareholder is named in any public source; Germany publishes no shareholder list for an Aktiengesellschaft. The company states that all of its shares are held by its partners so far as they qualify to hold them under section 28 WPO, without naming anyone or giving percentages. The single shareholder row stored on this profile, a natural person with one share of EUR 25,000, cannot be reconciled with the registered share capital of EUR 10,792,500 and should not be relied on.
Who is KPMG AG Wirtschaftsprüfungsgesellschaft's UBO (Ultimate Beneficial Owner)?
No ultimate beneficial owner has been identified, and none is asserted. Germany's Transparenzregister has not been open to general public inspection since the Court of Justice judgment of 22 November 2022, and no public filing names a beneficial owner of this company. That is a limit on the available information, not evidence that no beneficial owner exists.
What is KPMG AG Wirtschaftsprüfungsgesellschaft's company registration number?
KPMG AG Wirtschaftsprüfungsgesellschaft's registration number is HRB 106191 B Charlottenburg (Berlin), filed with Handelsregister (Commercial Register) in Germany. Its current status on the register is active.
Is KPMG AG Wirtschaftsprüfungsgesellschaft still an active company?
KPMG AG Wirtschaftsprüfungsgesellschaft's status on Handelsregister (Commercial Register) is listed as active.
When was KPMG AG Wirtschaftsprüfungsgesellschaft incorporated?
KPMG AG Wirtschaftsprüfungsgesellschaft was incorporated on 22 February 2007, according to Handelsregister (Commercial Register).
What is KPMG AG Wirtschaftsprüfungsgesellschaft's registered address?
The registered address on file for KPMG AG Wirtschaftsprüfungsgesellschaft is Berlin, Germany.
What is KPMG AG Wirtschaftsprüfungsgesellschaft's revenue?
EUR 2,553 million for the financial year from 1 October 2024 to 30 September 2025, taken from the company's own annual financial statements as published in its Transparenzbericht 2025. Revenue published for the worldwide KPMG organisation is not a figure for this legal entity.
Is KPMG AG Wirtschaftsprüfungsgesellschaft listed on a stock exchange?
Not listed. The company's shares are not admitted to trading on any exchange, and under section 28 of the Wirtschaftsprüferordnung a transfer of shares in a Wirtschaftsprüfungsgesellschaft constituted as an Aktiengesellschaft must be made subject to the company's consent.
Who are the officers/directors of KPMG AG Wirtschaftsprüfungsgesellschaft?
The commercial register records 8 members of the Vorstand and 4,301 Prokuristen as at 29 September 2026. A separate Aufsichtsrat of 16 members supervises the Vorstand and is not entered in the register. A Prokurist holds a statutory commercial power of attorney and is not a director.
Does KPMG AG Wirtschaftsprüfungsgesellschaft have a parent company or subsidiaries?
The company is the German member firm of the KPMG global organisation, which is a membership relationship rather than ownership. KPMG International Limited (England and Wales, company number 12474966) is a private company limited by guarantee that provides no services to clients and is not this company's parent. The company reports no accounting consolidation parent and names three material German subsidiaries.
Can Zavia monitor changes to KPMG AG Wirtschaftsprüfungsgesellschaft's ownership over time?
This profile reflects a point-in-time snapshot from Handelsregister (Commercial Register). Zavia's monitoring API can track changes to KPMG AG Wirtschaftsprüfungsgesellschaft's registered shareholders, officers, and group structure going forward, flagging updates as they're filed rather than requiring a manual recheck.
Can I access KPMG AG Wirtschaftsprüfungsgesellschaft'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 KPMG AG Wirtschaftsprüfungsgesellschaft'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.