Statutory audit under German GAAP (HGB) · digital · nationwide
Digital audit in Germany: estimate your audit fee in minutes
Upload the balance sheet and income statement of your German subsidiary for the last two financial years. Our AI reads the figures, determines the size class under § 267 HGB and the business model, and estimates the audit fee. If the estimate works for you, our audit team takes over – with data analytics on every journal entry.
The calculator is currently in German. Our team answers in English.
What is a digital audit?
A digital audit is a statutory audit of financial statements under §§ 316 et seq. HGB and the IDW auditing standards in which the auditor receives the bookkeeping as a GoBD/GDPdU data export (e.g. from DATEV). Instead of sampling paper files, we analyse all journal entries of the year. Documents are exchanged through a secure client portal; AI agents prepare audit procedures, and the audit opinion is issued solely by the German public auditor (Wirtschaftsprüfer).
What does a statutory audit cost?
We audit at a fixed fee: EUR 2,900 for a simple audit (holding structure), EUR 6,400 to 12,300 (depending on size) for a small or medium-sized company with operating business and EUR 18,000 for a large company, all net of VAT. If the company holds inventory, attendance at the physical inventory count (IDW PS 301) is added at a flat EUR 1,500 per warehouse, travel from Düsseldorf included. Group audits on request.
| Package | Fee (net) |
|---|---|
| Simple audit (holding structure) | EUR 2,900 |
| Audit (small/medium-sized) | EUR 6,400 to 12,300 |
| Large company | EUR 18,000 |
| Group financial statements | on request |
| Example | Inventory count | Estimated fee (net) |
|---|---|---|
| Holding company | EUR 0 | EUR 2,900 |
| Small company, voluntary audit (total assets EUR 4m, revenue EUR 8m) | EUR 0 | EUR 6,400 |
| Medium-sized services company (total assets EUR 10m, revenue EUR 20m) | EUR 0 | EUR 7,200 |
| Medium-sized trading company, one warehouse (total assets EUR 12m, revenue EUR 30m) | EUR 1,500 | EUR 10,400 |
| Medium-sized manufacturer, one warehouse (total assets EUR 20m, revenue EUR 40m) | EUR 1,500 | EUR 12,100 |
| Large company, two warehouses | EUR 3,000 | EUR 21,000 |
Net of VAT and expenses, as of 2026-10-03. Work beyond the agreed scope is charged at hourly rates (partner EUR 260, manager EUR 180, senior consultant EUR 140). A binding offer follows our independence and client acceptance checks.
FAQ
When does a German GmbH need a statutory audit?
When it exceeds two of the three thresholds for small companies on two consecutive balance sheet dates: EUR 7.5 million total assets, EUR 15 million revenue, 50 employees on annual average (§ 267 (1) HGB, financial years from 2024). Medium-sized and large corporations, and partnerships without a natural person as general partner such as a GmbH & Co. KG, must be audited (§ 316 (1), § 264a HGB).
Which documents do I need for the fee estimate?
Balance sheet and income statement as PDF, ideally for the last two financial years.
Is the AI estimate binding?
No. The AI classifies the company; our fixed-fee model calculates the price. The binding offer follows after our independence and client acceptance procedures.
Do you work with international groups?
Yes. As a member of MGI Worldwide we coordinate with group auditors and partner firms abroad and report in English where needed.