Prof. Dr. Friedrich Vogelbusch Partner Dresden +49 351 3182 1612


Friedrich Vogelbusch is Partner and works in the Corporate Finance & Advisory Services Lines. As the head of our Dresden office, he is responsible for the "Charitable and Municipal Companies" centre of excellence at our company. He has about 24 years of experience in auditing and advising charitable and municipal companies. In addition to the classical field of auditing, his main areas of activity include advising municipal and charitable institutions throughout Germany on tax and business management. He has broad industry knowledge in the fields of social economy, municipal economy, supply and disposal, culture and tourism as well as church institutions. Social economy includes hospitals, institutions for care of the elderly and integration assistance (assistance for the disabled), child and youth welfare and general social counselling, as well as schools, academies and educational institutions. He has been in charge of the financial, business management and tax projects of clients in the social economy sector.

Fields of expertise

  • Audit of separate and consolidated financial statements of charitable and municipal companies
  • Audits of costs statements
  • Audits of compliance with corporate governance codices in the municipal and social sectors
  • Audit of the regularity of management activities
  • Audit of work results under the workshop regulations
  • Tax advice (law governing donations and charity, taxation of commercial businesses)
  • Advising non-profit and church enterprises in special situations (restructuring, realignment of business policy etc.)
  • Assistance for supervisory board members working in an honorary capacity


Prof. Dr. Vogelbusch is an honorary professor of the Protestant University for Social Work in Dresden and works as a lecturer at the Saxon Administration School, at Dresden International University, at the academy of a welfare association and other further education institutions.


  • Member of the supervisory board of a bank in the field of non-statutory social welfare
  • Member in supervisory boards, finance and budget committees of various church and non-statutory charitable companies or institutions


Finanzierung diakonischen, caritativen und kirchlichen Unternehmen [Financing of welfare and social, charitable and church enterprises], published in: Issue 4/2014, p. 6 et seq. (Teil 1: Betriebswirtschaftliche Grundlagen der Finanzierung) [Part 1: Economic foundations of financing] and in kvi im dialog issue 1/2015, p. 6 et seq. (Teil 2: Finanzierung von diakonischen, caritativen und kirchlichen Unternehmen) [Part 2: Financing welfare and church-run businesses]

Angemessene Verwaltungskosten für caritative und diakonische Unternehmen – Welchen Beitrag kann das Benchmarking für die Beurteilung der Höhe der Overheadkosten leisten? [Reasonable administrative costs for charitable and welfare and social enterprises - How can benchmarking contribute to the assessment of the level of overhead costs?] publishd in: kvi im dialog Issue 2/2014, p. 6 et seq.

Das Ende des Nebenzweckprivilegs für den Idealverein? Aktuelle Entwicklungen zur Abgrenzung von Idealverein und wirtschaftlichem Verein [The end of the secondary-purpose privilege for the non-profit association? Current developments on the distinction between non-profit associations and commercial associations] (together with Yvonne Jordan), published in: kvi im dialog Issue 1/2014

Various contributions to donations and charity law subjects as well as business management and accounting subjects of social enterprises

On the platform Friedrich Vogelbusch comments new publications in the field of hospitals and other social enterprises.


Neues kirchliches Prüfungswesen als Ergänzung zum neuen kirchlichen Finanzmanagement [New church-related auditing in complementing new church-related financial management], KVI im Dialog 4 2013 (p. 15 - 22)

Neue Verschärfte Anforderungen an Mitglieder von Aufsichtsgremien in Non-Profit-Unternehmen [New stricter requirements on supervisory board members in non-profit enterprieses], npor 3 2013 (p. 130 - 134)

Die E-Bilanz: Aktueller Stand, Relevanz und Konsequenzen im Non-Profit-Bereich [E-balance sheet: current situation, relevance and consequences in the non-profit sector] (together with Yvonne Jordan), published in KVI im Dialog Nr. 3/2013,

Abschaffung der steuerlichen Amtshilfe zwischen Körperschaften des öffentlichen Rechts [Abolition of administrative assistance in tax matters between corporations under public law] (together with Fiebig, Sven), KVI im Dialog Nr. 2/2013,


Transparenz in Welt Kirche? [Transparency in world church?], KVI im Dialog 1 2012 (p. 12 - 20)

Bilanzierung von Erbbaurechten [Accounting for leaseholds], KVI im Dialog 2 2012 (p. 6 - 15)

Critique of „Die Spendenmafia“ – Schmutzige Geschäfte mit unserem Mitleid ["The donation mafia" – dirty businesses with our sympathy], KVI im Dialog 2 2012 (Part 1 p. 70 - 72) KVI im Dialog 3/2012 (Part 2 p. 52 - 60)

  • Diplom-Volkswirt [Graduate in economics]
  • Tax Advisor
  • German Public Auditor
  • Dr. rer. pol. [Doctoral degree in political science]
  • Honorary professor of the Protestant University for Social Work (FH) in Dresden