PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft is a German company limited by shares of the Gesellschaft mit beschränkter Haftung (GmbH) type, registered at the Amtsgericht Frankfurt am Main under HRB 107858. The register sheet is current (aktuell): the most recent entry on it is dated 2 September 2026, and 62 entries have been made to the sheet to date. The registered seat is Frankfurt am Main and the registered business address shown on the sheet is Friedrich-Ebert-Anlage 35–37, 60327 Frankfurt am Main. The articles of association (Gesellschaftsvertrag) are dated 25 October 2016 and were last amended by shareholder resolution of 20 December 2018. Share capital (Stammkapital) is EUR 10,000,000.00, divided into 10,000,000 shares of EUR 1.00 each. A current register status records the sheet as open and the company as not dissolved; it is not in itself evidence about trading activity.
The registered object of the company, as entered in column 3 of the register sheet, is the activities legally and professionally permissible for Wirtschaftsprüfungsgesellschaften (German public audit firms); commercial and banking business are expressly excluded. The company reports its client-facing work in three business areas: Assurance Solutions (audit and audit-related services), Tax & Legal Solutions, and Consulting Solutions.
Change of legal form. This is the same legal person that was previously registered as PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft under HRB 44845 Frankfurt am Main. Entry 1 on HRB 107858 states that the company arose by formwechselnde Umwandlung of that Aktiengesellschaft — a change of legal form, which does not create a new legal entity — and the change was entered on 1 March 2017. HRB 44845 Frankfurt am Main is now a closed register sheet (geschlossenes Registerblatt): its entry 87, also dated 1 March 2017, records that the company was converted into the legal form of a Gesellschaft mit beschränkter Haftung under Amtsgericht Frankfurt am Main HRB 107858. HRB 44845 is therefore a historical register reference on a closed sheet and is not this entity’s current registration number; the current number is HRB 107858.
Registration dates and earlier names. The chronological print for HRB 44845 gives the date of first entry (Tag der ersten Eintragung) as 9 April 1998; no earlier registration date appears for this legal person in either register sheet. The register portal records two earlier names on the HRB 44845 sheet, both with seat Frankfurt am Main: Corevisio Prüfung und Beratung Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, and PwC Deutsche Revision Aktiengesellschaft Wirtschaftsprüfungsgesellschaft. The name PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft was resolved by the general meeting on 14 January 2005 and entered on 1 July 2005 (entry 13). The sheet was transcribed to electronic record-keeping on 28 July 2004, so the dates of the earlier name changes sit on the paper predecessor sheet and are not reproduced in the chronological print. At that transcription the share capital was recorded as DEM 25,000,000.
Predecessor firms are separate entities. Entry 1 of the chronological print for HRB 44845 records that C&L Deutsche Revision Aktiengesellschaft Wirtschaftsprüfungsgesellschaft (HRB 31229), Price Waterhouse GmbH Wirtschaftsprüfungsgesellschaft (HRB 30171), Price Waterhouse Corporate Finance Beratung GmbH (HRB 33441) and Price Waterhouse Corporate Reconstruction GmbH (HRB 36038), all of Frankfurt am Main, each leased their businesses to the company with effect from 1 October 1998, the lessee’s liability for obligations arising in the lessors’ businesses being excluded. Those are separate legal entities with their own register numbers; their trading history is not part of this entity’s own register data.
Regulated status and supervision. “Wirtschaftsprüfungsgesellschaft” is a protected, state-recognised status, not a descriptive addition to the name. The company is entered in the Berufsregister kept by the Wirtschaftsprüferkammer (WPK) under register number 150 933 700, classified as a Wirtschaftsprüfungsgesellschaft, with status aktiv; the WPK register records the recognition (Anerkennung) as granted on 22 April 1998 by the Hessischer Minister für Wirtschaft, and links the entry to HRB 107858. Under § 37(1) WPO the WPK keeps this register for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften, and it also serves as the Abschlussprüferregister required by Directive 2006/43/EC. The company is registered as a Wirtschaftsprüfungsgesellschaft that carries out statutory audits (§ 38 no. 2 lit. f WPO) and is therefore authorised to perform statutory audits of annual and consolidated accounts. It is subject to recurring external quality control (Qualitätskontrolle) under § 57a(1) WPO, carried out by another audit firm and coordinated by the Kommission für Qualitätskontrolle at the WPK: its last quality control under § 57a(2) WPO was completed on 28 October 2020, and the Kommission determined that the next is to be carried out by 28 October 2026. Separately, as an audit firm auditing public-interest entities under § 316a HGB, it falls within the inspection and professional-oversight remit of the Abschlussprüferaufsichtsstelle (APAS), the German auditor oversight body, which is functionally independent and organisationally located at the Bundesamt für Wirtschaft und Ausfuhrkontrolle (BAFA); APAS also exercises public technical oversight over the WPK itself. The company publishes an annual transparency report under Article 13 of Regulation (EU) No 537/2014. As a state-recognised audit firm it is bound by the professional duty of confidentiality in § 43(1) WPO.
Confirmed geographic presence. The WPK Berufsregister records 20 professional branch offices (berufsrechtliche Zweigniederlassungen) of the company, each with status aktiv, at Berlin, Bielefeld, Bremen, Duisburg, Düsseldorf, Erfurt, Essen, Hamburg, Hannover, Kassel, Kiel, Köln, Leipzig, Mannheim, München, Nürnberg, Osnabrück, Saarbrücken, Schwerin and Stuttgart. With the Frankfurt am Main seat, the FY2024/2025 transparency report states 21 locations. All confirmed offices are in Germany.
Reported operating scale. The financial year runs from 1 July to 30 June. For the financial year 1 July 2024 to 30 June 2025 (FY2024/2025), the statutory transparency report states, on the basis of the annual accounts of the company itself (entity level), revenue (Umsatzerlöse) of EUR 3,120.2 million and total output (Gesamtleistung) of EUR 3,121.1 million, 7.5 per cent above the prior year. On a consolidated basis the same report gives revenue of EUR 3,261.1 million and total output of EUR 3,272.8 million. Entity-level total output by business area for FY2024/2025: Consulting Solutions EUR 1,448.3 million (46.4 per cent of the total, up 12.1 per cent); Assurance Solutions EUR 908.9 million (29.1 per cent, down 1.0 per cent); Tax & Legal Solutions EUR 688.3 million (22.1 per cent, up 12.0 per cent); and EUR 75.7 million attributed to internal functions reported as “Firmwide”. The breakdown of total revenue required by Article 13(2)(k) of Regulation (EU) No 537/2014 for FY2024/2025 is: EUR 273.6 million from statutory audits of public-interest entities and of group companies whose parent is a public-interest entity; EUR 310.7 million from statutory audits of other entities; EUR 364.6 million from permitted non-audit services to entities it audits; EUR 2,005.3 million from non-audit services to other entities; and EUR 166.0 million of other non-engagement revenue. Headcount for FY2024/2025 is reported as more than 15,000 employees, of whom more than 5,000 work in Assurance (the Assurance staff figure given for FY2024/2025 is 5,122). The company’s own annual accounts and consolidated accounts for FY2024/2025 were audited by Prof. Dr. Ludewig und Partner GmbH Wirtschaftsprüfungsgesellschaft, Kassel, which issued an unqualified audit opinion, and are published in the Unternehmensregister.
Scope of the reported figures. The figures above are those of this German legal entity and of the consolidated accounts it prepares. The report states expressly that those consolidated accounts cover the German companies of the PwC network and do not include the figures of the PwC Europe group or of other member firms of the worldwide PwC network. Aggregate figures published for the worldwide PwC network are therefore not this entity’s figures and are not used here.
Dated developments. The articles were last amended by resolution of 20 December 2018. The most recent entry on the register sheet is dated 2 September 2026. The next statutory quality control is due to be carried out by 28 October 2026. The latest annual and consolidated accounts published in the Bundesanzeiger are those for the financial year 1 July 2021 to 30 June 2022, published on 10 July 2023 and 11 May 2023 respectively; accounts for later years are filed in the Unternehmensregister.
- Company fundamentals
- Corporate linkage & group structures
- Digitized company financials
- Firmographics — websites, social profiles, revenue and employee estimates
Shareholders
Shareholders of PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft
A German GmbH must file a shareholder list (Gesellschafterliste) with the commercial register, and that list is publicly retrievable from the register’s document file. The latest list for HRB 107858 Frankfurt am Main is signed 29 May 2024 and was taken into the register folder on 6 June 2024; it carries the notarial certificate under § 40(2) GmbHG of Notary Dr. Dagmar Meidrodt, Frankfurt am Main. All percentages below are shares of share capital (Stammkapital of EUR 10,000,000.00 in 10,000,000 shares of EUR 1.00), not voting rights.
| Direct shareholder | Register | Share numbers | Shares | Nominal held | % of share capital |
|---|---|---|---|---|---|
| PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main | Amtsgericht Frankfurt am Main HRB 130133 | 1–9,900,000 | 9,900,000 | EUR 9,900,000.00 | 99 % |
| Konsortium PwC Deutschland eGbR, Frankfurt am Main | Amtsgericht Frankfurt am Main GsR 223 | 9,900,001–10,000,000 | 100,000 | EUR 100,000.00 | 1 % |
| Total | EUR 10,000,000.00 | 100 % | |||
Both shareholders were verified as separate registered entities: HRB 130133 Frankfurt am Main, PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, status aktuell, share capital EUR 5,000,000.00, articles of 15 December 2022, itself arisen by change of legal form from PwC Europe Holding GmbH Wirtschaftsprüfungsgesellschaft (HRB 126715 Frankfurt am Main); and GsR 223 Frankfurt am Main, Konsortium PwC Deutschland eGbR, status aktuell, a registered partnership under civil law (eingetragene Gesellschaft bürgerlichen Rechts).
The change recorded on the 6 June 2024 list is the entry of the consortium in the Gesellschaftsregister, on application made under the notarial deed of 4 March 2024, UVZ-Nr. M 82/2024 of Notary Dr. Dagmar Meidrodt, Frankfurt am Main. The immediately preceding list, taken into the register folder on 21 December 2023, shows the same 99 per cent / 1 per cent split, with the 1 per cent then held by Konsortium PwC Deutschland, at that time an unregistered partnership under §§ 705 ff. BGB; that list annexed a membership roll of 395 individuals as at 19 December 2023.
Ownership above the direct shareholders. The statutory transparency report for FY2024/2025 states, as at 30 June 2025, that the sole shareholder of PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft is Konsortium PwC Deutschland eGbR (100 per cent), and sets out the consortium’s own composition as at the same date:
| Member of Konsortium PwC Deutschland eGbR | % of the consortium (30 June 2025) |
|---|---|
| 402 natural persons (400 partners and 2 further senior employees of the company) | 49.74 % |
| TREUKO Revisions- und Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (TREUKO I) | 37.85 % |
| TREUKO Zweite Revisions- und Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (TREUKO II) | 12.41 % |
The same report states that TREUKO I is held solely by three natural persons who are partners of the company (32 per cent, 32 per cent and 36 per cent) and TREUKO II solely by two natural persons who are partners of the company (50 per cent each), and that TREUKO I and TREUKO II financed their consortium interests by issuing participation rights (Genussrechte). Consortium interests and those participation rights are issued to partners of the company under uniform allocation rules, with a small number of other senior employees also participating.
Calculated effective interests. Because the consortium holds 1 per cent directly and 100 per cent of the 99 per cent holder, Konsortium PwC Deutschland eGbR holds a calculated effective 100 per cent of the company’s share capital. Multiplying through the chain as disclosed at 30 June 2025 gives calculated effective interests in the company’s share capital of 37.85 per cent for TREUKO I, 12.41 per cent for TREUKO II and 49.74 per cent for the 402 natural persons together; and, looking through the two TREUKO companies, about 13.63 per cent, 12.11 per cent and 12.11 per cent for the three individual holders of TREUKO I and about 6.21 per cent each for the two individual holders of TREUKO II. These are calculated effective percentages of share capital derived from one source as at one date, not filed figures.
The professional register records the same structure with a look-through. Under § 28(4) sentence 2 WPO, where members of the profession form a legally capable partnership whose sole purpose is holding shares in a Wirtschaftsprüfungsgesellschaft, the shares are attributed to them in proportion to their interests in that partnership. The WPK Berufsregister accordingly publishes attributed participations rather than legal shareholdings. As retrieved on 6 October 2026 it records, for the company: PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 99.00 per cent, TREUKO I 0.29 per cent, TREUKO II 0.21 per cent and natural persons 0.50 per cent; and for PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft: TREUKO I 29.27 per cent, TREUKO II 20.75 per cent and natural persons 49.98 per cent. TREUKO I and TREUKO II are each recorded as 100 per cent held by natural persons. The internal split of the consortium shown in the WPK register as retrieved on 6 October 2026 (29.27 / 20.75 / 49.98) differs from the figures reported as at 30 June 2025 (37.85 / 12.41 / 49.74); the two are different as-of dates and are not reconciled here.
Statutory constraint on who may hold the shares. Ownership of a German audit firm is restricted by § 28 WPO. For a company limited by shares, recognition requires that shareholders are exclusively members of the profession, qualifying Wirtschaftsprüfungsgesellschaften, EU/EEA statutory auditors or audit firms, or the further professionals listed in § 28(4) sentence 1 no. 1a WPO (sworn auditors, tax advisers, tax agents, lawyers and comparable professionals), with at least half of those further professionals working in the firm; that the majority of the shares belongs to Wirtschaftsprüfer or qualifying audit firms (§ 28(4) no. 3); that the majority of the voting rights is held by them (§ 28(4) no. 5); that shares are not held for the account of a third party (§ 28(4) no. 2); that non-active no. 1a professionals hold less than one quarter of the nominal capital (§ 28(4) no. 3a); and that the articles restrict the authorisation to exercise shareholder rights to shareholders who are members of the profession or EU/EEA statutory auditors (§ 28(4) no. 6). Under § 28(5) WPO the transfer of GmbH shares must be subject to the company’s consent. Consistent with this, the transparency report gives the composition of the company’s shareholder body as at 30 June 2025 as 214 Wirtschaftsprüfer (§ 1(1) WPO), 3 Wirtschaftsprüfungsgesellschaften (§ 1(3) WPO) and 188 persons within § 28(4) sentence 1 no. 1a WPO, 405 in total.
Membership of an international network is not ownership. No filing records any interest in the company held by PricewaterhouseCoopers International Limited, by any other member firm of the PwC network, or by any non-German entity. The entire share capital is accounted for by the two direct shareholders above, and the chain above them terminates in natural persons.
Ultimate beneficial ownership
No single natural person is identified as a beneficial owner by any filing examined. The chain of ownership resolves entirely into natural persons — partners and a small number of other senior employees of the company — held through Konsortium PwC Deutschland eGbR and, within it, through the two TREUKO companies. The largest calculated effective interest attributable to any single natural person is approximately 13.6 per cent of share capital as at 30 June 2025 (the 36 per cent holder of TREUKO I), and no individual interest reaches 25 per cent. Individual holdings are not published per person in any of the filings used, and the partners who hold through the consortium are not named office-holders in any filing, so they are not named here.
This conclusion is drawn from the commercial-register shareholder list, the WPK Berufsregister and the statutory transparency report. It is not drawn from the German Transparenzregister, access to which is restricted to obliged entities and applicants demonstrating a legitimate interest following the Court of Justice judgment of November 2022. Absence of a Transparenzregister extract is not evidence that the company has no beneficial owners.
Data availability
Full. The complete direct shareholder list is on the public register with share numbers, nominal amounts and percentages of share capital, and the chain above the direct shareholders is disclosed to the level of natural persons in the WPK Berufsregister and the statutory transparency report. What is not published is the individual percentage held by each of the 402 natural persons in the consortium; only their number and professional composition are disclosed. Percentages taken from filings are percentages of share capital; the transparency report also confirms that a majority of voting rights must be, and is, held by members of the profession, but does not publish a per-shareholder voting-rights table.
Sources
Handelsregister, Amtsgericht Frankfurt am Main, HRB 107858 — Liste der Gesellschafter, signed 29 May 2024, taken into the register folder 6 June 2024, with notarial certificate under § 40(2) GmbHG (Notary Dr. Dagmar Meidrodt, Frankfurt am Main); and the preceding Liste der Gesellschafter taken into the register folder 21 December 2023. Retrieved 6 October 2026.
Handelsregister, Amtsgericht Frankfurt am Main, HRB 107858 — Aktueller Abdruck and chronologischer Abdruck; HRB 130133 — Aktueller Abdruck; HRB 44845 — chronologischer Abdruck; GsR 223 — register entry for Konsortium PwC Deutschland eGbR. Retrieved 6 October 2026.
Wirtschaftsprüferkammer, Berufsregister / Abschlussprüferregister — entries 150 933 700 (PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft), 151 167 900 (PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft), 150 939 600 (TREUKO I) and 150 968 800 (TREUKO II), including the published participation records. Retrieved 6 October 2026.
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Transparenzbericht 2024/2025 under Article 13 of Regulation (EU) No 537/2014, for the financial year 1 July 2024 to 30 June 2025, chapter 08 (Rechtsform, Eigentumsverhältnisse und Leitungsstruktur).
Wirtschaftsprüferordnung (WPO), § 28 (Voraussetzungen für die Anerkennung), text as published by the Bundesministerium der Justiz.
Officers
Directors and officers of PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft
The people below are those entered as Geschäftsführer / Geschäftsführerin (managing director) of the company in the current printout (Aktueller Abdruck) of register sheet HRB 107858 at the Amtsgericht Frankfurt am Main, retrieved on 6 October 2026; the most recent entry on that sheet is dated 2 September 2026. German roles are given as the register gives them, with an English gloss. The professional qualification shown in the second column is an occupation recorded in the WPK Berufsregister entry 150 933 700, not a corporate office: Wirtschaftsprüfer(in) (WP) is a German public auditor, Steuerberater(in) (StB) a tax adviser, Rechtsanwält(in) (RA) a lawyer. The register does not disclose nationality or country of residence for officers, and none is stated here. Dates of birth and private addresses appear in the German register but are not published here.
| Name | Role as registered (English gloss) | Professional qualification recorded by the WPK | Appointment entered on the register |
|---|---|---|---|
| Marc Billeb | Geschäftsführer (managing director) | WP StB | 9 July 2026 |
| Stefan Frühauf | Geschäftsführer (managing director) | WP | 11 July 2022 |
| Clemens Koch | Geschäftsführer (managing director) | WP | 21 January 2019 |
| Sounia Kombert | Geschäftsführerin (managing director) | RAin | 9 July 2026 |
| Dr. Robert Paffen | Geschäftsführer (managing director) | None recorded in the register entry | 9 July 2026 |
| Petra Raspels | Geschäftsführerin (managing director) | StBin | 9 July 2026 |
| Anne Witt | Geschäftsführerin (managing director) | WPin | 9 July 2026 |
All seven are entered with the authority to conclude legal transactions in the name of the company with themselves as the representative of a third party. The general rule of representation on the register is that a sole managing director represents the company alone, and where several are appointed the company is represented by two managing directors or by one managing director together with a Prokurist (registered signing officer). § 28(1) and (2) WPO require that a majority of an audit firm’s legal representatives are members of the profession or EU/EEA statutory auditors; the WPK register lists the same seven people as the company’s gesetzliche Vertreter (legal representatives).
Prokuristen. The company has a very large number of registered Prokuristen, entered with Gesamtprokura exercisable jointly with a managing director or another Prokurist. They occupy the bulk of the current register printout. A Prokurist holds a statutory commercial power of representation and is not a managing director; individual Prokuristen are not listed here.
Aufsichtsrat (supervisory board). Entry 1 on HRB 107858 states that the company has an Aufsichtsrat. The members of a GmbH supervisory board are not entered in the German commercial register, so no supervisory board member is named on the register sheet. The composition is published separately: a notice on the composition of the supervisory board under § 97(1) AktG was published in the Bundesanzeiger on 14 June 2018, and a further supervisory-board notice on 27 December 2018. The transparency report for FY2024/2025 states that the supervisory board consisted of nine men and seven women (16 members) in that reporting period, that members are appointed under § 6(2) MitbestG together with § 102 AktG, and that the current board’s term is expected to end with the shareholders’ meeting in December 2028 that resolves on the discharge for FY2027/2028. It also records a Vermittlungsausschuss under § 27(3) MitbestG, a Präsidium, a four-member Personalausschuss and a four-member Prüfungsausschuss. Because that report describes the position in the year ended 30 June 2025 and no current filing was located, individual supervisory board members are not named here.
A dated discrepancy to be aware of. The transparency report for FY2024/2025 describes a management body of eight members with WP StB Petra Justenhoven as Sprecherin der Geschäftsführung (spokesperson of the management), and states that the then board’s term of appointment ran to 30 June 2026. The register records that Petra Justenhoven ceased to be a Geschäftsführerin in the entry made on 9 July 2026. She is therefore a former officer, not a current one, and the report’s management list describes the position as at 30 June 2025 only.
Recent officer changes
9 July 2026 — entry 60 (Fall 71) on HRB 107858: Marc Billeb, Sounia Kombert, Dr. Robert Paffen, Petra Raspels and Anne Witt appointed as Geschäftsführer / Geschäftsführerin; Petra Justenhoven, Daniela Geretshuber, Erik Hummitzsch, Damir Maras and Dietmar Prümm recorded as no longer Geschäftsführer / Geschäftsführerin. Source: Handelsregister, Amtsgericht Frankfurt am Main, HRB 107858, chronologischer Abdruck.
17 November 2025 — entry 56 (Fall 66): Björn Viebrock recorded as no longer Geschäftsführer. Source: as above.
3 July 2025 — entry 53 (Fall 63): Rusbeh Hashemian recorded as no longer Geschäftsführer. Source: as above.
Data availability
Partial. For managing directors and Prokuristen the position is complete and dated: the current printout gives the present holders and the chronological print gives every appointment and cessation with the date of entry, so tense is established from the register rather than inferred. For the supervisory board the register discloses only that the body exists; its members are not registrable in the commercial register, and the only composition data located is in the FY2024/2025 transparency report and in Bundesanzeiger notices from 2018, none of which is current. Nationality and country of residence are not disclosed for any officer.
Sources
Handelsregister, Amtsgericht Frankfurt am Main, HRB 107858 — Aktueller Abdruck (current register content; last entry 2 September 2026) and chronologischer Abdruck (entries 1 to 62). Retrieved 6 October 2026.
Wirtschaftsprüferkammer, Berufsregister / Abschlussprüferregister, entry 150 933 700 — list of gesetzliche Vertreter and their professional qualifications. Retrieved 6 October 2026.
Bundesanzeiger — Gesellschaftsbekanntmachungen for PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main: notice on the composition of the supervisory board under § 97(1) AktG published 14 June 2018, and supervisory-board notice published 27 December 2018.
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Transparenzbericht 2024/2025 under Article 13 of Regulation (EU) No 537/2014, chapter 08 and Annex 1.
Wirtschaftsprüferordnung (WPO), § 28(1) and (2).
Group Structure
Group structure of PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft
The company is the top company of the German PwC group and prepares consolidated accounts; it also files its own single-entity accounts. The table lists only relationships evidenced by an official filing. Percentages are of share capital.
| Related entity | Relationship | Interest | Evidence |
|---|---|---|---|
| PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (HRB 130133) | Immediate parent | 99 % of share capital | Gesellschafterliste filed with HRB 107858, taken into the register folder 6 June 2024; confirmed in the FY2024/2025 transparency report as at 30 June 2025 |
| Konsortium PwC Deutschland eGbR, Frankfurt am Main (GsR 223) | Direct minority shareholder; also sole shareholder of the immediate parent | 1 % direct; calculated effective 100 % | Same shareholder list; FY2024/2025 transparency report |
| Ultimate parent | None verified — the chain terminates in natural persons | — | See “Ultimate parent” below |
| WIBERA Wirtschaftsberatung Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Düsseldorf | Direct subsidiary | 100 % | WPK Berufsregister participation record (retrieved 6 October 2026); listed as an operating subsidiary in the FY2024/2025 transparency report |
| PwC FS Tax GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, Essen | Direct subsidiary | 100 % | As above |
| C&L TREUARBEIT Deutsche Revisions- und Treuhand-Gesellschaft mbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main | Direct subsidiary | 100 % | WPK Berufsregister participation record (retrieved 6 October 2026) |
| PwC Treuhand GmbH Wirtschaftsprüfungsgesellschaft, Düsseldorf | Direct subsidiary | 100 % | WPK Berufsregister participation record (retrieved 6 October 2026) |
| PwC Strategy& (Germany) GmbH, Düsseldorf | Subsidiary included in this company’s consolidated accounts | Percentage not filed | Bundesanzeiger filings under §§ 264(3), 264b HGB naming PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main, as the parent, for the financial years 2017/18 to 2021/22 (latest published 4 April 2023) |
| DRT Wirtschaftsberatungs- und Treuhandgesellschaft mbH, Hamburg | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| Fachverlag Moderne Wirtschaft GmbH, Frankfurt am Main | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| INTES Akademie für Familienunternehmen GmbH, Bonn | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| PricewaterhouseCoopers Corporate Finance Beratung GmbH, Frankfurt am Main | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| PwC Certification Services GmbH, Frankfurt am Main | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| PwC Cyber Security Services GmbH, Berlin | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| PwC Solutions GmbH, Frankfurt am Main | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| PwC Strategy& (Austria) GmbH, Vienna | Operating subsidiary | Percentage not filed | FY2024/2025 transparency report, Annex 5 |
| TREUKO Revisions- und Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main | Sister interest: co-member of the shareholding consortium, holding an attributed participation in this company and in its parent | Attributed 0.29 % in this company; 29.27 % in the parent (WPK record, 6 October 2026) | WPK Berufsregister participation records; FY2024/2025 transparency report |
| TREUKO Zweite Revisions- und Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main | Sister interest: co-member of the shareholding consortium, holding an attributed participation in this company and in its parent | Attributed 0.21 % in this company; 20.75 % in the parent (WPK record, 6 October 2026) | As above |
| PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (HRB 44845, closed sheet) | Historical: the same legal person before the change of legal form, not a separate company | — | Entry 1 on HRB 107858 and entry 87 on HRB 44845, both entered 1 March 2017 |
| PricewaterhouseCoopers International Limited (PwCIL), United Kingdom | Network coordinating body — network member relationship, not ownership | No interest held in either direction by any filing located | WPK Berufsregister network declaration “PricewaterhouseCoopers International” (network no. 750 002 100); FY2024/2025 transparency report, chapter 07 |
| PricewaterhouseCoopers Europe GmbH (PwC Europe) | Joint participation company through which continental European member firms co-operate — not a parent of this company | No interest in this company by any filing located | FY2024/2025 transparency report, chapter 07; the company’s own shareholder list accounts for 100 % of its share capital |
| PricewaterhouseCoopers Legal Aktiengesellschaft Rechtsanwaltsgesellschaft, Frankfurt am Main | Co-operation partner under a co-operation agreement — no shareholding | None | FY2024/2025 transparency report, chapter 07, which states expressly that the company holds no interest in that entity |
Ultimate parent. No ultimate corporate parent is verifiable, and the filings positively exclude one. The sole shareholder of the 99 per cent holder, PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, is Konsortium PwC Deutschland eGbR. The consortium’s members are natural persons together with TREUKO I and TREUKO II, and the WPK Berufsregister records each TREUKO company as 100 per cent held by natural persons; the FY2024/2025 transparency report names three natural persons’ holdings in TREUKO I and two in TREUKO II. Every branch of the chain therefore terminates in individuals, and no corporate or foreign entity sits above the group.
Network membership is not ownership. The company is a declared member of the network recorded by the WPK as “PricewaterhouseCoopers International”. The statutory transparency report states that PwC is the brand under which the member firms of PricewaterhouseCoopers International Limited operate; that the PwC network is not an international partnership, not a company, not a single enterprise and not a multinational group; and that it consists of legally independent entities. PwCIL is described as a company limited by guarantee registered in the United Kingdom which performs no audits and provides no client services, acts as a co-ordinating entity for strategy, brand, risk and quality, and — in the report’s own terms — has neither the right nor the ability to control the professional decisions of the PwC firms. A PwC firm cannot act as agent for PwCIL or another PwC firm, cannot bind them, and is liable only for its own acts and omissions. The report also records that the member firms in Germany, Austria, the Netherlands, Belgium, Türkiye and Switzerland co-operate through the joint participation company PricewaterhouseCoopers Europe GmbH, which has no employees, carries on no operating business and does not itself appear on the market. Shared branding, a shared network name, shared methodologies, a shared internet domain and a stated co-operation are not evidence of ownership, and none of them is treated as such here. Consistently with this, the company’s consolidated accounts for FY2024/2025 cover the German companies of the network and expressly exclude the figures of the PwC Europe group and of other member firms of the worldwide network.
Recent structural changes
2 April 2025 — entry 52 (Fall 59) on HRB 107858: the company, as absorbing entity, merged with kampus GmbH, Hamburg (Amtsgericht Hamburg HRB 129045), under a merger agreement of 12 February 2025 and approving resolutions of the same date. Source: Handelsregister, Amtsgericht Frankfurt am Main, HRB 107858.
6 June 2024 — the shareholder list taken into the register folder on this date records the entry of the minority shareholder in the Gesellschaftsregister as Konsortium PwC Deutschland eGbR (GsR 223 Frankfurt am Main), on application under the notarial deed of 4 March 2024, UVZ-Nr. M 82/2024. The 1 per cent holding itself did not change. Source: Gesellschafterliste, HRB 107858.
15 February 2023 — three absorbing mergers were agreed on this date and are recorded in the current register content: with Johannisbollwerk Immobiliengesellschaft mbH, Frankfurt am Main (HRB 99643), PANDORA Legal Tech UG (haftungsbeschränkt), Köln (HRB 104730), and Alsterfleet Immobilienbesitzgesellschaft mbH, Frankfurt am Main (HRB 92702). Source: Handelsregister, Amtsgericht Frankfurt am Main, HRB 107858, Aktueller Abdruck, section 6(b).
Data availability
Partial. The upward structure is fully documented: the direct shareholders are on the public register with exact percentages, and the chain above them is disclosed to the level of natural persons. The downward structure is only partly quantified. The commercial register records the company’s absorbing mergers but does not record its shareholdings, so subsidiary percentages come from the WPK participation record, which covers only the four subsidiaries that are themselves audit firms. For the remaining operating subsidiaries listed in the transparency report, and for PwC Strategy& (Germany) GmbH, the relationship is evidenced by filing but the percentage is not published. No complete list of participations with percentages was located in a public filing.
Sources
Handelsregister, Amtsgericht Frankfurt am Main — HRB 107858 Aktueller Abdruck and chronologischer Abdruck, and the Liste der Gesellschafter taken into the register folder 6 June 2024; HRB 130133 Aktueller Abdruck; HRB 44845 chronologischer Abdruck; GsR 223 register entry. Retrieved 6 October 2026.
Wirtschaftsprüferkammer, Berufsregister / Abschlussprüferregister — entries 150 933 700, 151 167 900, 150 939 600 and 150 968 800, including the published participation records and network declarations. Retrieved 6 October 2026.
Bundesanzeiger — publications for PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (annual and consolidated accounts to the financial year 2021/22) and filings of PwC Strategy& (Germany) GmbH, Düsseldorf, under §§ 264(3), 264b HGB naming this company as parent.
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Transparenzbericht 2024/2025 under Article 13 of Regulation (EU) No 537/2014 — chapter 07 (Einbindung in das PwC-Netzwerk), chapter 08 and Annex 5.
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Frequently Asked Questions
What does PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) do?
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft is a German audit firm (Wirtschaftsprüfungsgesellschaft) registered at the Amtsgericht Frankfurt am Main under HRB 107858, with its registered seat in Frankfurt am Main. Its registered object is the activities legally and professionally permissible for Wirtschaftsprüfungsgesellschaften, with commercial and banking business expressly excluded. It reports its work in three business areas: Assurance Solutions (audit and audit-related services), Tax & Legal Solutions and Consulting Solutions. It is entered in the Wirtschaftsprüferkammer's Berufsregister under number 150 933 700 as a Wirtschaftsprüfungsgesellschaft that carries out statutory audits (§ 38 no. 2 lit. f WPO), and the WPK records 20 active professional branch offices across Germany in addition to the Frankfurt am Main seat. As an audit firm auditing public-interest entities it is subject to quality control under § 57a WPO coordinated by the WPK and to inspection by the Abschlussprüferaufsichtsstelle (APAS) at the Bundesamt für Wirtschaft und Ausfuhrkontrolle.
Who owns PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)?
The shareholder list (Gesellschafterliste) filed with the commercial register for HRB 107858, signed 29 May 2024 and taken into the register folder on 6 June 2024 with a notarial certificate under § 40(2) GmbHG, records two shareholders of the EUR 10,000,000.00 share capital: PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (Amtsgericht Frankfurt am Main HRB 130133), holding shares 1 to 9,900,000, a nominal EUR 9,900,000.00 or 99 per cent of share capital; and Konsortium PwC Deutschland eGbR, Frankfurt am Main (Amtsgericht Frankfurt am Main GsR 223), holding shares 9,900,001 to 10,000,000, a nominal EUR 100,000.00 or 1 per cent. These are percentages of share capital, not voting rights. The transparency report confirms the same split as at 30 June 2025 and adds that the consortium is the sole shareholder of the 99 per cent holder. Ownership is constrained by § 28(4) WPO, which requires that the majority of both shares and voting rights in a German audit firm is held by Wirtschaftsprüfer or qualifying audit firms and that shares are not held for the account of a third party.
Who is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s UBO (Ultimate Beneficial Owner)?
No single natural person is identified as a beneficial owner in any filing examined, and no filing records any corporate ultimate parent. The chain resolves entirely into individuals: Konsortium PwC Deutschland eGbR (GsR 223 Frankfurt am Main) holds 1 per cent of the company directly and is the sole shareholder of PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, which holds the other 99 per cent, so the consortium holds a calculated effective 100 per cent of share capital. As at 30 June 2025 the consortium comprised 402 natural persons (400 partners and 2 further senior employees of the company) with 49.74 per cent, TREUKO Revisions- und Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft with 37.85 per cent and TREUKO Zweite Revisions- und Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft with 12.41 per cent; the Wirtschaftsprüferkammer's Berufsregister records both TREUKO companies as 100 per cent held by natural persons. Multiplying through that chain, the largest calculated effective interest attributable to any single natural person is approximately 13.6 per cent of share capital, and none reaches 25 per cent. Individual percentages are not published per person, and the partners holding through the consortium are not named office-holders in any filing, so they are not named. This is drawn from the commercial register, the WPK Berufsregister and the statutory transparency report, not from the German Transparenzregister, access to which is restricted; absence of a Transparenzregister extract is not evidence that there are no beneficial owners.
What is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s company registration number?
PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s registration number is HRB 44845 Frankfurt am Main, filed with Company Data Enrichment in Germany. Its current status on the register is active.
Is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) still an active company?
PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s status on Company Data Enrichment is listed as active.
What is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s registered address?
The registered address on file for PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) is Germany.
What legal structure is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) registered as?
PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) is registered as a Public Limited Company in Germany.
What is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s revenue?
For the financial year 1 July 2024 to 30 June 2025 (FY2024/2025), the company's statutory transparency report under Article 13 of Regulation (EU) No 537/2014 states entity-level revenue (Umsatzerlöse), taken from its own annual accounts, of EUR 3,120.2 million and entity-level total output (Gesamtleistung) of EUR 3,121.1 million, 7.5 per cent above the prior year. On a consolidated basis the same report gives revenue of EUR 3,261.1 million and total output of EUR 3,272.8 million. Entity-level total output by business area was Consulting Solutions EUR 1,448.3 million (46.4 per cent), Assurance Solutions EUR 908.9 million (29.1 per cent), Tax & Legal Solutions EUR 688.3 million (22.1 per cent) and EUR 75.7 million for internal functions. Headcount for FY2024/2025 is reported as more than 15,000 employees, of whom more than 5,000 in Assurance. These are figures of this German legal entity and of the consolidated accounts it prepares; the report states expressly that those consolidated accounts exclude the figures of the PwC Europe group and of other member firms of the worldwide PwC network, so aggregate network revenue is not this entity's revenue.
Is PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) listed on a stock exchange?
The company's current registration is HRB 107858 at the Amtsgericht Frankfurt am Main, and that sheet is current (aktuell), with its most recent entry dated 2 September 2026. The number HRB 44845 Frankfurt am Main belongs to a closed register sheet (geschlossenes Registerblatt): the company was converted from an Aktiengesellschaft into a Gesellschaft mit beschränkter Haftung by change of legal form, entered on both sheets on 1 March 2017, and HRB 44845 was closed as a result. It is the same legal person, under a new register number. The company is not a listed company: it is a GmbH, its shares are not admitted to trading on any market, and under § 28(5) WPO the transfer of its shares requires the company's consent. Its securities-market status is therefore not a source of ownership information; the GmbH shareholder list filed with the commercial register is.
Who are the officers/directors of PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)?
The current printout of register sheet HRB 107858, retrieved on 6 October 2026, records seven managing directors: Marc Billeb (Geschäftsführer, recorded by the WPK as WP StB, entered 9 July 2026), Stefan Frühauf (Geschäftsführer, WP, entered 11 July 2022), Clemens Koch (Geschäftsführer, WP, entered 21 January 2019), Sounia Kombert (Geschäftsführerin, RAin, entered 9 July 2026), Dr. Robert Paffen (Geschäftsführer, no professional qualification recorded, entered 9 July 2026), Petra Raspels (Geschäftsführerin, StBin, entered 9 July 2026) and Anne Witt (Geschäftsführerin, WPin, entered 9 July 2026). The professional qualification is an occupation recorded in the WPK Berufsregister, separate from the legal office. A sole managing director represents the company alone; where several are appointed, representation is by two managing directors or one managing director together with a Prokurist, and the company has a large number of registered Prokuristen. The entry made on 9 July 2026 also recorded that Petra Justenhoven, Daniela Geretshuber, Erik Hummitzsch, Damir Maras and Dietmar Prümm ceased to be managing directors, so the eight-member management described in the FY2024/2025 transparency report is the position as at 30 June 2025 and not the current one. The register states that the company has an Aufsichtsrat, but supervisory board members are not entered in the German commercial register.
Does PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft) have a parent company or subsidiaries?
The company is the top company of the German PwC group and files both single-entity and consolidated accounts. Its immediate parent is PwC Deutschland Holding Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main (HRB 130133), with 99 per cent of share capital; the remaining 1 per cent is held by Konsortium PwC Deutschland eGbR (GsR 223), which is also the sole shareholder of that parent. No ultimate corporate parent exists: every branch of the chain terminates in natural persons. Wholly owned subsidiaries recorded in the WPK Berufsregister participation record are WIBERA Wirtschaftsberatung Aktiengesellschaft Wirtschaftsprüfungsgesellschaft (Düsseldorf), PwC FS Tax GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft (Essen), C&L TREUARBEIT Deutsche Revisions- und Treuhand-Gesellschaft mbH Wirtschaftsprüfungsgesellschaft (Frankfurt am Main) and PwC Treuhand GmbH Wirtschaftsprüfungsgesellschaft (Düsseldorf), each at 100 per cent, and Bundesanzeiger filings under §§ 264(3), 264b HGB name this company as the parent of PwC Strategy& (Germany) GmbH, Düsseldorf. Membership of the international PwC network is not ownership: the statutory transparency report states that the PwC network is not an international partnership, not a company, not a single enterprise and not a multinational group, that it consists of legally independent entities, and that PricewaterhouseCoopers International Limited, a UK company limited by guarantee, performs no audits, provides no client services, acts only as a coordinating entity and has neither the right nor the ability to control the professional decisions of the member firms. No filing records any interest in this company held by PwCIL, by PricewaterhouseCoopers Europe GmbH or by any other member firm.
Can Zavia monitor changes to PricewaterhouseCoopers AG (Wirtschaftsprüfungsgesellschaft)'s ownership over time?
This profile reflects a point-in-time snapshot from Company Data Enrichment. Zavia's monitoring API can track changes to PricewaterhouseCoopers 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 PricewaterhouseCoopers 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 PricewaterhouseCoopers 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 Company Data Enrichment and was last synced on 1 October 2026.