For some people, taxes are a bothersome part of everyday life that is sometimes difficult to understand due to its complexity, and the annual tax return is a tedious obligation; for others, they are a (professional) passion and a tool used on a daily basis. One person who is not deterred by German tax law is Hendrik Tigger. Trained as an industrial management assistant, he studied Business Administration at the Faculty of Economics and gained his first experience in tax consulting/auditing through internships alongside his studies. These experiences motivated Hendrik Tigger to pursue a career in this field, and after successfully completing his diploma degree, he began his professional career as an audit and tax assistant.

Today, Hendrik Tigger is both a tax advisor and a certified public accountant (auditor) and serves as managing director as well as shareholder of two companies: Merco GmbH StGB and Dr. Merschmeier + Partner GmbH, WPG StBG, both based in Münster. At Merco GmbH StGB, Hendrik Tigger advises small and medium-sized enterprises from various industries as well as private individuals on tax matters. In his work for Dr. Merschmeier + Partner GmbH WPG StBG, however, his focus is more on auditing issues. There, Hendrik Tigger is responsible for the areas “Social Sector” and “Public Sector Enterprises.” He also provides tax and business advisory services to these organizations.

In this interview, we speak with Hendrik Tigger about his professional career, key milestones, and look back at his time at the Faculty of Economics.

Mr. Tigger, what motivated you during your studies to focus on tax consulting and auditing?

On the one hand, there was an inspiring first lecture by Prof. Dr. Jörg Baetge (Institute of Auditing) in the winter semester of 1996/1997 on the topic of auditing. On the other hand, I financed my studies by doing bookkeeping for my mother, who was working as a tax advisor at the time. In doing so, I was able to apply and deepen my bookkeeping knowledge from both my undergraduate studies and my prior vocational training. As my studies progressed, I realized that this industry is relatively crisis-resistant. One advantage is that career development in tax consulting and auditing does not depend on a single employer; rather, professional experience and professional examinations can also be utilized at other firms.

You joined Dr. Merschmeier + Partner GmbH, WPG StBG shortly after graduating as an audit and tax assistant, and today you are one of the managing partners. Which personal and professional milestones stand out most to you?

From a professional perspective, passing the tax advisor examination in 2005 and the auditor examination in 2010 are particularly noteworthy. For both exams, I received strong support from my employer, especially in the form of leave from work. Through my work at Dr. Merschmeier + Partner GmbH, a mid-sized tax consulting and auditing firm, I was not limited to either a tax advisory or an auditing focus but became familiar with both “worlds.” This would certainly have been different at a large firm. Becoming part of the management team and the group of partners in 2020 also went smoothly thanks to open communication with the other managing directors and partners. On a personal level, there are many milestones and moments. To start listing them here would probably go beyond the scope of this interview. If there is interest, I would be happy to talk more in depth about various experiences in a personal conversation—of course always observing the professional duty of confidentiality. My personal development benefited greatly from working in a mid-sized auditing and tax firm, as I was able to take on responsibility early on and became familiar with the full range of client-related topics, learning a great deal in the process.

You are also currently managing director of another tax consulting firm. In what ways are there synergies between your two roles?

One example is knowledge of requirements under commercial law, such as the notes to the financial statements of a corporation. While these are not required for determining taxable income, they still have to be prepared. Conversely, tax consulting involves more intensive and in-depth bookkeeping. This knowledge makes it easier to understand accounting entries during a financial statement audit and to make adjustment entries oneself. At Dr. Merschmeier + Partner GmbH, there is no separate tax department, which means that during audits one is always required to assess matters from a tax perspective as well. Another synergy is that during audits, employees of the client occasionally ask for personal tax advice, and one can then provide guidance and answers.

What do you still associate today with your time at the School of Business & Economics? Is there a particular experience you remember especially fondly?

What has stayed with me is the intensive studying during the semester followed by the exams, which you could only pass if you were well prepared. One highlight in my memory is the seminar in Industrial Management during the main phase of my studies with Prof. Dr. Dietrich Adam. During semester breaks, however, you could often organize your time more freely and, for example, complete interesting internships or finance your studies with part-time jobs. I also used semester breaks for interesting trips. I have particularly fond memories of a semester abroad in spring 1999 at the University of Graz (Karl Franzens University). I was very well received there and had no problems having the coursework recognized. This was followed by an internship at KPMG in Munich, from which the topic of my diploma thesis also emerged. Both opportunities were arranged through the Institute of Auditing at the time.

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