We act on your behalf!

Our aim is to provide our clients with highly specialised experts who quickly develop well-adapted solutions for all business, legal and tax issues.
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Dr Gunter Friebe

Public auditor, tax consultant

As founder and senior partner of the company, Dr Gunter Friebe has many years of experience in all areas of consulting.

He acts as an advisory council to SMEs and is a member of the board of trustees of both domestic and foreign foundations.

As Chairman, he has headed the Tax Committee of the German Chamber of Industry and Commerce in Hagen for many years, and he is a member of the Tax Committee of the German Association of Chambers of Industry and Commerce in Berlin.

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Dr Klaus Prinz

Lawyer, public auditor, tax consultant

Dr Prinz is primarily active in the area of statutory audits for large and medium-sized corporations and commercial partnerships, including the auditing of consolidated financial statements.

His work also focuses on supporting clients of the German “Mittelstand” (medium-sized and family-owned companies) in the purchase and sale of companies and shareholdings in companies in Germany and abroad, including the associated tasks (e.g. due diligence, drafting purchase agreements).
Finally, his professional role also includes executor activities and supervisory board mandates.

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Michael Engels

Wirtschaftsprüfer, Steuerberater, Fachberater für Internationales Steuerrecht

Michael Engels prüft und berät mittelständische Unternehmen unterschiedlicher Rechtsformen und Branchen sowie Betriebe der öffentlichen Hand. Ein weiteres Tätigkeitsgebiet ist die Prüfung von NKF Einzel- und Gesamtabschlüssen. Er hat umfassende Kenntnisse in der Besteuerung von Betrieben gewerblicher Art.

Aus seiner täglichen Praxis kennt er die Problemstellungen mittelständischer Entscheider in Sachen Rechnungswesen und Unternehmenssteuerung sowie komplexer Herausforderungen bei strategischen Fragestellungen. Als zugelassener Fachberater für Internationales Steuerrecht steht Michael Engels auch für eine speziell für KMUs zugeschnittene qualifizierte Beratung im Internationalen Steuerrecht zur Verfügung.

Michael Engels ist Gründungsmitglied der Vereinigung der Fachberater für Internationales Steuerrecht e.V.

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Dr Karl-Friedrich Köhle

Public auditor, tax consultant

Dr Köhle, born in 1965, studied business administration and philosophy in Berlin and Münster and represents the company’s concept of comprehensive consulting.

“Our focus must be on the individual with his or her unique tax and business situation and problems. We develop the appropriate plans of action based on that situation.”

Key activities: Audits of companies and groups of companies, consulting of companies, shareholders, foundations, associations, etc.

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Klaus-Peter Stolz

Public auditor, tax consultant

Klaus-Peter Stolz particularly advises owner-run commercial partnerships and corporations of various sizes and sectors. He conducts statutory and voluntary audits of annual and consolidated financial statements and advises companies and their shareholders comprehensively in all tax matters, both on current tax issues and on restructuring and succession planning.

Due to his special experience with companies in the public sector, Klaus-Peter Stolz is also a contact person for audits and tax consulting in this respect.

Klaus-Peter Stolz is the Managing Director of our national cooperation partner, WPV Wirtschaftsprüfer-Verbund GmbH, Cologne, Germany.

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Dr Volker Jahr

Lawyer, tax consultant, specialist lawyer for tax law, specialist lawyer for commercial and company law

Dr Jahr mainly advises German “Mittelstand” companies and their owners. His areas of focus include the supervision of company mergers and acquisitions (“M&A”), the drafting of articles of association, the restructuring of companies in accordance with the law governing changes of legal form (“Umwandlungsgesetz”) and the law on taxation of business reorganisations (“Umwandlungssteuergesetz”) as well as company succession, taking into account the aspects of inheritance law and estate tax.

Dr Jahr also represents the interests of entrepreneurs and companies comprehensively in court, primarily before the Higher District Courts and Supreme District Courts and the Finance Courts up to the Federal Finance Court. In the field of criminal tax law, Dr Jahr also represents private individuals, both in court and in preliminary stages to obviate the need for court proceedings. Other key activities also include extrajudicial legal enforcement of company interests, exercise of shareholder rights and legal support of the operating business of SMEs, e.g. by drafting contracts. Furthermore, Dr Jahr supervises companies in their preparation of annual financial statements in addition to tax returns, ongoing bookkeeping and tax issues occurring in day-to-day business. Dr Jahr speaks English, French and Spanish, volunteers for charitable foundations, is the First Chairman of the “Wirtschaftsforum Südwestfalen e. V.” and a lecturer at the “Fachhochschule Südwestfalen” (South Westphalian University of Applied Sciences).

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Martin John

Tax consultant, international tax law consultant

After several years of work in financial administration, including the legal redress office, Martin John comprehensively advises SMEs of different legal forms and private individuals in tax matters. In addition to providing ongoing consultancy services as part of the preparation of annual financial statements and tax declarations, his main focus is on assisting clients in the course of tax audits and voluntary disclosures as well as extrajudicial and judicial appeal proceedings.

A further field of activity is advising non-profit organisations and the public sector on questions of non-profit status, taxation of income and value-added tax. As an accredited consultant for international tax law, Martin John is also concerned with the questions of SMEs regarding the allocation of income in international business.

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Frank Leuchtenberg

Public auditor, tax consultant

Frank Leuchtenberg specialises in advising owner-run production and trading companies of the German “Mittelstand”. He conducts audits of consolidated and annual financial statements and advises companies in all tax and business management matters. In addition, he also advises the shareholders on all tax and business issues.

As part of his ongoing consultancy for companies, he makes recommendations for the optimisation of corporate structure with regard to tax and business management, using knowledge gained in the preparation of annual financial statements and tax consulting. He also has specialist knowledge in the field of company valuation.

A further focus of his work is ongoing tax consulting for companies and private individuals and the preparation of annual financial statements. Frank Leuchtenberg also specialises in peripheral areas of tax and business management such as company succession. In addition to his studies in Business Administration in Münster (Westphalia) and his many years of experience as a tax consultant and public auditor, his practical experience in all areas of management consultancy is particularly useful in this context. Mr Leuchtenberg also has specialist knowledge of tax and business consultancy for professional associations and federations.

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Eckhard Berthold

Public auditor, tax consultant

Eckhard Berthold is active in the field of auditing the annual and consolidated financial statements of companies in the manufacturing and healthcare sectors. His particular focus is on optimising the financial reporting process and its quality through close cooperation with the company to be audited, both within and outside of the actual audit process.
In this context, he places the knowledge gained from his management consulting activities during his studies in Business Administration and his experience in preparing annual financial statements as a tax consultant at his clients’ disposal.
In the tax field, his focus is on current corporate taxation, in particular value-added tax.
In addition to companies subject to statutory audits, he mainly advises freelancers with their special business and tax requirements. Additionally, Eckhard Berthold is also an adviser to companies.

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Niels Frey

Tax consultant

After completing his education as a banker and studying economics, Niels Frey worked as an audit and tax assistant for a auditing and tax consulting company operating across Germany. After his appointment as a tax consultant in 2011, he acquired the qualification as a consultant for business succession (ASW e.V.) in 2012.

Niels Frey joined our company in 2013. In addition to his work as audit senior for the annual and consolidated financial statements of companies in various industries and of different sizes, he advises his clients in all areas of tax law. In addition, he has experience in the field of tax structuring consultancy, in particular in the structuring of company succession solutions as well as in the valuation of companies.

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Dipl.-Betriebsw. (FH)

Marie Janine Balz

Bachelor of Arts, Tax consultant

After completing her training as a banker at WestLB AG, Marie Janine Balz spent a year abroad in England as part of her International Business studies in Dortmund and earned a Bachelor of Arts degree there. During her course of studies, she also spent five months in the Corporates Western Europe, European Trade, Transport & Related Services division of WestLB AG in Paris.

After completing her studies in 2004, Marie Janine Balz joined the Assurance & Advisory Business Services department of an auditing company with an international presence as an assistant and took on the position of audit senior there in 2007. In addition to conducting audits of single entity and consolidated financial statements in accordance with the German Commercial Code (HGB) and IFRS, she also supervised a SOX mandate. In 2009, Marie Janine Balz was appointed as a tax consultant, and she joined our company in 2010.

In addition to her leading role in auditing the annual financial statements of commercial partnerships and corporations of various sizes and sectors as well as public sector companies, Marie Janine Balz advises her clients on all tax matters in her role as tax consultant and accompanies them as part of external tax audits.

In addition to corporate taxation, her main focus is on gift and estate tax consultancy in particular. As a contact person for our international network of Kreston International, she is also responsible for international tax law issues.

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Ramona Heidrich

Public auditor, tax consultant

Ramona Heidrich works as a tax consultant and public auditor.

She supports SMEs with global operations. Her focus is on auditing the single entity and consolidated financial statements of companies with an international presence as well as preparing annual financial statements and consolidations.

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Bernd Nörenberg

Tax consultant

Bernd Nörenberg has been a partner in our company since 1999. As part of his activities, he supports brokerage and property development companies with the help of corresponding financial accounting and cost centre solutions.
In addition, he supports the public auditors in carrying out statutory audits in accordance with § 16 of the Ordinance on Brokers and Property Developers (“Makler- und Bauträgerverordnung, MaBV”).
One focus of his work is the valuation of undeveloped and developed properties in accordance with the provisions of the Valuation Tax Act (“Bewertungsgesetz, BewG”) to determine the assessed value and for the purposes of land acquisition tax and estate and gift tax.

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Hubert Kokesch

Lawyer, specialist lawyer for tax law, specialist lawyer for labour law

Hubert Kokesch joined our practice in 1992 and provides legal consultancy, particularly in the field of labour law. In addition, he represents our clients before authorities and in court proceedings. Due to his many years of experience, he has a great deal of experience in both tax structuring consultancy and conducting negotiations.

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Sonja Schöttler

Public auditor, tax consultant

Sonja Schöttler conducts both statutory and voluntary audits of annual and consolidated financial statements. In addition to her auditing activities, she advises companies on issues relating to the optimisation of the financial reporting-related internal control system (ICS).

Further key areas of her professional activities are comprehensive tax and business management consultancy for owner-run companies of various legal forms, industries and sizes as well as the preparation of annual financial statements.
She also acts as a contact partner to advise private individuals on all tax matters.

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Graduate degree in business administration

Thorsten Christmann

Public Accountant, Chartered Tax Accountant

With 15+ years of experience, Thorsten Christmann is an experienced public auditor and tax accountant providing advice to small and middle-class businesses.

In his role as public auditor, Thorsten Christmann focuses on conducting audits – both obligatory and voluntary – of financial statements and group consolidations for small and middle sized companies and pursuant to the German Commercial Code. He is a registered auditor for external quality controls and acts as subject matter advisor. His additional areas of expertise include business valuation and the audit of counties, municipalities and their entities. Outside of his client engagements he is a member of the “Institut der Rechnungsprüfer e.V.” (Society of internal auditors in public bodies).

In his role as tax accountant, he is an established expert on VAT and income tax questions, both with regards to individuals as well as corporations. Leveraging his academic background in combination with his deep expertise across companies and industries, he provides actionable advice to medium sized companies in the field of business administration and performance management.

He speaks English, French and Dutch.

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Björn Jünemann


Mr. Jünemann advises in all fields of general commercial law, inheritance law and labor law.

The main focus of his business law advisory activities is the drafting of contracts in commercial and corporate law (e.g. articles of association and distribution contracts) and the accompaniment of corporate transactions and conversions of various sizes (e.g. mergers an acquisitions, joint ventures, legal form changes).

The focus of his inheritance consulting practice is on the tax-optimized comprehensive estate planning, i.e. the transfer of property and company succession by will or contract of inheritance and appropriate measures (e.g. donations, founding a foundation, precautionary powers, as well as patient and care arrangements).

In terms of employment law, he focuses primarily on individual employment issues.

In addition to the legal profession, he also volunteers, e.g. as advisory board member of the Wirtschaftsjunioren Lüdenscheid.

Furthermore, he is currently doing his doctorate on an interdisciplinary subject (human rights / accounting law / corporate law) and is also a assistant for the law faculty of the Martin Luther University Halle-Wittenberg.

He advises you both in German and in English.

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Christian Witte

Wirtschaftsprüfer, Steuerberater

Christian Witte advises medium-sized commercial partnerships and corporations of various sectors. Mr. Witte also advises the public sector, in particular he reviews the annual and aggregate financial statements in accordance with the New Community Financial Management (Neues Kommunales Finanzmanagement – NKF).

Further fields of activity are special audits, such as due diligence investigations, and the management consultancy, such as enterprise valuations, budget calculations and profitability calculations.

Christian Witte holds a number of honorary positions, for example as a member of the Examination Board of the German Chamber of Public Accountants, as the Spokesperson for the working group „Accounting and Auditing“ of the Association of German Tax Advisers and as a Board Member of the Association of Liberal Professions in North Rhine Westphalia. As former President of the German Chamber of Public Accountants in North Rhine Westphalia Mr. Witte has an excellent professional network.