Freund & Partner GmbH Steuerberatungsgesellschaft
Summary
Freund & Partner GmbH Steuerberatungsgesellschaft is registered in Germany and entered in the “Commercial Register (Handelsregister)” under number HRB 99457. Its legal form is Gesellschaft mit beschränkter Haftung (GmbH) – private limited company (Germany). According to GLEIF, its ultimate parent is ETL AG Steuerberatungsgesellschaft (Germany), which is also its direct parent. That group has 4 subsidiaries with LEIs in 3 countries, 2 of them in Germany. It has 1 direct subsidiary in GLEIF data. The LEI was first issued on 30 Nov 2013 and the record was last updated on 15 Oct 2025; the next renewal is due by 30 Nov 2026. GLEIF's ISIN mapping lists 4 ISINs for this LEI. AssetCensus found 1 data-quality note for this entity (see below).
Written from GLEIF data using fixed, reviewed sentence templates.
Data-quality notes (AssetCensus analysis)
- The ultimate-parent link rests on accounts for the period ending 31 Dec 2023, more than 24 months before this data release. The group may have changed since.
Company details
| Legal form | Gesellschaft mit beschränkter Haftung (GmbH) private limited company (Germany) |
|---|---|
| Register | Commercial Register (Handelsregister) · Register website |
| Registration number | HRB 99457 |
| Registration authority | Local Court Berlin-Charlottenburg |
| Jurisdiction | Germany |
| Registered address | Mauerstr. 86 - 88, 10117 Berlin, Germany |
| Headquarters address | Steinstr. 41, 45128 Essen, Germany |
| Category | company or other legal entity |
| Status | active |
| Founded (per GLEIF) | 30 Nov 2005 |
| LEI | 529900VLDTQ8J50Y7X22 |
| LEI status | active |
| LEI first issued | 30 Nov 2013 |
| LEI record last updated | 15 Oct 2025 |
| Next LEI renewal | 30 Nov 2026 |
| Corroboration of the LEI record | fully corroborated |
Group membership
Relationship to the parent
| Direct parent | Ultimate parent | |
|---|---|---|
| Parent | ETL AG Steuerberatungsgesellschaft | ETL AG Steuerberatungsgesellschaft |
| Accounting period | 1 Jan 2023 to 31 Dec 2023 | 1 Jan 2023 to 31 Dec 2023 |
| Evidence | consolidated accounts | consolidated accounts |
| Corroboration | fully corroborated | fully corroborated |
| Relationship start | 16 Oct 2017 | 16 Oct 2017 |
| Recorded at GLEIF since | 6 Dec 2017 | 6 Dec 2017 |
| Last updated | 15 Oct 2025 | 15 Oct 2025 |
| Record status | current | current |
Direct subsidiaries (1)
- sigratax Steuerberatungsgesellschaft mbH Germany · Regensburg
Other subsidiaries of the same direct parent (1)
ISINs mapped to this LEI (4)
DE000A254NE8 · DE000A352BN6 · DE000A3E5W38 · DE000A460Q19
4 in the GLEIF–ANNA mapping file. The file covers ISINs issued since the mapping started, not all securities.