M 69 · M 70 · M 73
Tax advisory and law firms, auditors, management consultancies, advertising agencies and market researchers – for providers of practice management software, specialist publishers, seminar organisers and office suppliers.
263,320 businesses in Germany according to Destatis, business register, GENESIS table 52111-0010 (reference year 2024, table updated 21 September 2026). Divisions 69 legal and accounting (115,479), 70 head offices and management consultancy (117,630) and 73 advertising and market research (30,211) combined. We quote the size, contact coverage and price of your export on request.
This industry combines three divisions from section M “Professional, scientific and technical activities”. What they have in common is advisory services.
Architecture and engineering offices also belong to section M but form an industry of their own here: Architects and engineering offices.
| WZ 2008 | Official title | For your selection |
|---|---|---|
| 69.1 | Legal activities | law firms with and without notarial practice, notaries (69.10.3), patent attorney firms (69.10.4) |
| 69.2 | Accounting, bookkeeping and auditing activities; tax consultancy | four subclasses: auditors (69.20.1), sworn accountants (69.20.2), tax advisers (69.20.3), bookkeeping (69.20.4) |
| 70.1 | Activities of head offices | holding and management companies; usually excluded from sales lists |
| 70.2 | Management consultancy activities (including public relations) | management consultancy is class 70.22 |
| 73.1 | Advertising | advertising agencies and media representation |
| 73.2 | Market research and public opinion polling | institutes and individual researchers |
Lawyers, tax advisers and auditors are members of professional chambers. Their registers can be inspected by anyone – they are intended for checking an individual person, not for retrieving lists.
These 15 columns are included.
The professional registers list people: every admitted lawyer, every appointed tax adviser. A company list contains firms. A partnership with twenty professionals is one record, and so is a sole practitioner. Equating the number of professionals with the number of firms significantly overestimates the market.
Liberal professions do not carry on a commercial business. Sole practices are therefore not in the commercial register; joint practices are often partnership companies (PartG, PartG mbB) registered in the partnership register, or corporations such as a Steuerberatungsgesellschaft mbH.
Class 70.10 includes the management activities of holding companies (70.10.1). For a sales list aimed at consultants, class 70.22 is the more accurate selection.
We offer software for digital client communication and are looking for tax advisory firms (69.20.3, without bookkeeping offices) in Bavaria and Baden-Württemberg with a website and phone number. We plan a letter followed by a call. Please tell us the size and data status.
Use cases
Postal invitations to product demonstrations, split into legal and tax advice.
Sending programmes to firms in a federal state.
Regional selection of firms and agencies in a branch office’s catchment area.
An overview of advertising and PR agencies in a city as potential cooperation partners.
Questions
The classification separates them at the fifth digit: 69.20.3 are practices of tax advisers and tax advisory firms, 69.20.4 is bookkeeping. Whether the code is available at that level of detail will only be known once the dataset is ready; before making an offer, we tell you how reliable the separation is for your selection.
The name is included if it is part of the firm’s name (“Kanzlei Dr. Muster”). There is no separate column for contact persons. For sole practices, the whole record is personal data.
For checking an individual person, they are the right source. But they are designed for individual retrievals, list people rather than firms and contain neither a website nor an industry code.
263,320 businesses in Germany according to Destatis, business register, GENESIS table 52111-0010 (reference year 2024, table updated 21 September 2026). Divisions 69 legal and accounting (115,479), 70 head offices and management consultancy (117,630) and 73 advertising and market research (30,211) combined. This is a figure from official statistics, not the size of our dataset.
Format, sources, price and marketing law (§ 7 UWG): questions about all industries.
