Search
Contact
12.07.2018 | KPMG Law Insights

Study sees Big Four legal consultancies on the rise

The legal consultancies of the major accounting firms have become serious players in the law firm market. In some areas, such as legal tech, they are even ahead, as a study by the market research company Lünendonk & Hossenfelder has shown.

In an increasingly networked world, cross-disciplinary solutions are in demand. For more and more tasks and mandates, legal expertise alone is no longer sufficient – understanding economic contexts, the client’s business model and its industry are just as important for many clients as innovative technological solutions that increase efficiency and enable completely new services.

The current Lünendonk study “Leading Commercial Law Firms in Germany” not only demonstrates the increasing competitive pressure that the Big Four’s legal advisory arms are bringing to the German law firm landscape. And it also highlights the Big Four’s gateways in. For this purpose, 32 commercial law firms and legal advisory units of accounting firms were surveyed, which, with an estimated market volume of 6.5 billion, account for more than a quarter of the total market.

One important result of the study is that the legal services provided by the accounting firms are growing more dynamically than the market as a whole. While the companies surveyed as a whole were already able to achieve strong growth in the 2016 financial year, averaging 9.3 percent, growth of 13.6 percent emerges when looking exclusively at the WP companies. So the cross-disciplinary approach is meeting demand.

Digitization on hold

The study examines how the industry is approaching digitization. While all respondents rate the strategic importance of big data, cloud services and other technological innovations as high, the majority continue to hold back on investments. Only a scant four percent of estimated revenue is expected to go to technical development outside of IT costs.

This rather wait-and-see attitude on the part of auditors is also evident when it comes to dealing with legal tech in everyday professional life. Almost all respondents are concerned with the issue. More than half, 58 percent, of the study participants already use individual legal tech applications. 75 percent, however, say that legal tech still plays a role primarily in strategy meetings or in discussions among partners. For a full eight percent, this topic of the future has played no role at all so far.

These numbers are adventurous: if all observers and participants attach great importance to the issue, then watching from the sidelines cannot be a promising strategy. Examples from other industries show that digitization is not a temporary phenomenon. We need to take the experiences of other industries to heart instead of ignoring them.

Lünendonk press feed:
Auditors push more strongly into legal advice
High starting salaries cause concern for commercial law firms

Explore #more

17.07.2026 | KPMG Law Insights

New Packaging Implementation Act tightens obligations for companies

  Co-author: Séverine Sieprath, Director of Audit, KPMG AG Wirtschaftsprüfungsgesellschaft   The Packaging Implementation Act (VerpackDG),…

17.07.2026 | KPMG Law Insights

Action Plan Against Tax Crime: Voluntary Disclosure Allowing for Immunity from Prosecution to Be Abolished

Tax and financial crime will be prosecuted more rigorously in Germany going forward. On July 16, 2026, Federal Minister of Finance Lars Klingbeil and Federal…

15.07.2026 | In the media

KPMG Law Guest Post on the DVNW Procurement Blog: Section 97a of the German Act Against Restraints of Competition (GWB): Slight Relief for Lump-Sum Contracts

On July 1, 2026, the Act on Accelerating the Award of Public Contracts—the Public Procurement Acceleration Act, for short—entered into force. A key change is…

15.07.2026 | In the media

KPMG Law Statement on “tagesschau”: Recycled Building Materials Rarely Used Despite Shortages

Gravel, sand, and crushed stone are becoming scarce and more expensive. Recycled construction materials could help. But despite advanced technology, there are major hurdles, especially…

15.07.2026 | In the media

KPMG Law Statement in *Private Banking* Magazine: How the ECB Plans to Launch the Digital Euro

The banking industry is awaiting the ECB’s decision on which institutions will be selected for the digital euro pilot project. From Germany, Deutsche Bank, Helaba,…

09.07.2026 | In the media

Op-Ed in *Versicherungsmagazin*: D&O Insurance—A Legal Safety Net in Turbulent Times

Liability risks for executives are increasing significantly: New regulatory requirements such as NIS-2, CSRD, and the Supply Chain Act are expanding the responsibilities of managing

02.07.2026 | KPMG Law Insights

Registered mail with return receipt no longer provides proof of delivery—here are some alternatives

Registered mail with return receipt, when used as part of electronic documentation, no longer constitutes prima facie evidence of a…

02.07.2026 | Deal Notifications

KPMG Law advises the Prinzhorn Group on the acquisition of Stora Enso’s German facilities

KPMG Law has advised Mosburger GmbH, a subsidiary of Dunapack Packaging and part of the Austrian Prinzhorn Group, on the acquisition of Stora Enso’s German…

02.07.2026 | In the media

KPMG Law Interview in Focus Business: EmpCo Is Coming: Sustainability Marketing Becomes a Top Priority

Stricter EU rules set clearer boundaries for climate pledges and social claims. KPMG Law expert Manuela Meyer explains which claims must be verified and how…

29.06.2026 | KPMG Law Insights

Embedding Digital Sovereignty in the Enterprise – Legal Requirements for IT Systems

Digital sovereignty is an important strategic success factor, and many measures are also required by law. Through legislation such as the Data Act, NIS-2, the…

Contact

Mathias Oberndörfer

Managing Partner
Managing Director KPMG Law

Theodor-Heuss-Straße 5
70174 Stuttgart

Tel.: +49 711 781923410
moberndoerfer@kpmg-law.com

© 2026 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.

KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.

Scroll