How we are structured
Integral is the brand name under which the member firms of Integral Services GmbH operate and deliver professional services. Collectively, these firms constitute the Integral network. The term “Integral” may refer either to specific member firms or, more broadly, to several or all firms within the network.
According to German law, accounting and advisory firms must remain independent. Therefore, Integral member firms do not function as a single corporate multinational. The Integral network is not a global partnership, a single entity, or a multinational corporation. Instead, it is comprised of firms that are separate legal entities. Despite this independence, the firms in the network are committed to working in close cooperation to provide high-quality services to clients across Germany.
Firms in the Integral network are either members of, or otherwise affiliated with, Integral Services GmbH (IS), a German private limited liability company. IS itself does not engage in regulated accounting, advisory or audit services. Rather, IS coordinates the activities of the network’s member firms and provides technical infrastructure and services to end-clients and network companies. IS focuses on areas such as strategy, brand, and recruiting, technical development and implementing policies to promote a unified and coordinated approach among member firms when appropriate.
Member firms are authorized to use the Integral name and have access to the shared resources, methodologies, and standards of the network. They may request support from other member firms or obtain professional services from them as needed.
Integral Services GmbH develops and coordinates common policies, methodologies, and quality standards that are recommended for use by the member firms. Each audit firm, however, remains solely responsible for establishing, maintaining, and monitoring its own system of quality management and for complying with all applicable professional and legal requirements.
It is important to note that the Integral network is not an international partnership. Many member firms include “Integral” in their official legal names. However, each member firm operates independently: no firm acts as an agent for Integral Services GmbH or for any other member firm, nor can it obligate them in any way. Each firm is responsible solely for its own actions or omissions. Likewise, IS cannot act on behalf of any member firm and is only liable for its own actions or omissions.
The current member firms of the Integral Network are:
Integral Services GmbH
Integral Lux WP S.á r.l.
Integral Tax GmbH Wirtschaftsprüfungsgesellschaft (Integral Services GmbH holds an indirect interest in Integral Tax GmbH Wirtschaftsprüfungsgesellschaft)
