F.J.W. Steuerberatungsgesellschaft mbH, based in Essen, has been active as a tax advisory firm for more than 50 years and is part of the ETL group; Freund & Partner GmbH holds 55% of F.J.W. The company provides traditional tax advisory and fiduciary services and has developed specialized IT and consulting products for gas stations (edtas), hotel and gastronomy businesses (ETL ADHOGA), franchise companies (ETL Franchise) and senior services (ETL SFS). Via the sister company felix1.de AG it offers online tax advisory services with extensive electronic communication to deliver flexibility and time- and cost-savings. In the 2023 financial year F.J.W. reported revenue of TEUR 7,926 and an average workforce of 80 employees (prior year: 86). The company is a small company under § 267 (1) HGB and is therefore not required to publish a profit-and-loss statement.
Die für die Steuerberatungsgesellschaften gesetzlich und berufsrechtlich zulässigen Tätigkeiten gemäß der §§ 2 und 22 StBerG, insbesondere die treuhänderische Tätigkeit.
Converted using the official Destatis and Eurostat correspondence tables; ISIC Rev. 4 is the United Nations' international industry classification.
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Source: German Commercial Register (Handelsregister) Essen Local Court, HRB 18862 (as of 31 October 2026)
| Name | Type | City |
|---|---|---|
| Klaus Brockmann | Geschäftsführer(in) | Essen |
| Christian Fiedler | Geschäftsführer(in) | Willich |
| Alexander Hardacker | Geschäftsführer(in) | Oberhausen |
| Nadine Kleinsteinberg | Geschäftsführer(in) | Schermbeck |
| Michael Lüders | Geschäftsführer(in) | Bottrop |
| Thomas Müller | Geschäftsführer(in) | Mülheim an der Ruhr |
Source: German Commercial Register (Handelsregister) Essen Local Court, HRB 18862 (as of 31 October 2026)
| Date | Event Type | Event |
|---|---|---|
| 30.12.2011 | Company Name Change | F.J.W. Steuerberatungsgesellschaft mbH |
| 30.12.2011 | Business Purpose Update | Die für die Steuerberatungsgesellschaften gesetzlich und berufsrechtlich zulässigen Tätigkeiten gemäß der §§ 2 und 22 StBerG, insbesondere die treuhänderische Tätigkeit. |
| 24.11.2011 | Registered Seat Change | Nach Änderung nunmehr |
| Date | Type | Change | Total Capital |
|---|---|---|---|
| 24.11.2011 | Capital Increase | +76.000 € | 102.000 € |
| 19.11.2005 | Share Capital Set | — | 26.000 € |
Source: German Commercial Register (Handelsregister) Essen Local Court, HRB 18862 (as of 31 October 2026)
| Year | Revenue | Profit | Balance | Employees |
|---|---|---|---|---|
| 2024 | small company1 | — | €5,100,567 | — |
| 2023 | Rohergebnis€7.2M2 | €1,788,804 | €5,675,057 | 80 |
| 2022 | Rohergebnis€7M2 | €1,625,181 | €6,182,640 | 88 |
| 2021 | €7,283,337 | €1,334,102 | €3,123,741 | 101 |
| 2020 | €7,178,276 | €1,167,168 | €6,133,400 | 98 |
| 2019 | ≤ €12M1 | €0 | €4,669,219 | 62 |
| 2018 | ≤ €12M1 | -€45,626 | €6,068,009 | 46 |
| 2017 | ≤ €12M1 | €78,204 | €6,418,379 | — |
| 2016 | ≤ €12M1 | €64,915 | €6,779,786 | — |
| 2015 | small company1 | €27,829 | €5,548,520 | — |
1 Small companies are not required to publish a profit-and-loss statement (§ 326 (1) HGB). The figure shown is the statutory ceiling under § 267 HGB where the balance-sheet total makes it binding — a company may exceed at most one of the three size criteria.
2 Rohergebnis nach § 276 HGB: Umsatzerlöse abzüglich Materialaufwand bzw. Herstellungskosten. Kleine und mittelgroße Kapitalgesellschaften dürfen diese Posten zusammenfassen; die Umsatzerlöse selbst sind dann nicht veröffentlicht und liegen über dem Rohergebnis.
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Source: German Commercial Register (Handelsregister) Essen Local Court, HRB 18862 (as of 31 October 2026)
| Cost type | Amount | Share |
|---|---|---|
| Personnel Costs | €4,250,355 | 96.8% |
| Depreciation | €105,984 | 2.4% |
| Interest & Similar | €33,944 | 0.8% |
