Dr Jörg Hörauf, Founding Partner at ETL Steuerberatung Spanien and Head of the ETL GLOBAL German Desk
What first drew you towards this profession or area of work?
At the start of my career in the mid-1990s, business and tax consultancy wasn’t even on my radar. After holding various roles in a range of industries, I realised that I quickly get bored when my tasks are constantly repetitive. And as I’m very sociable and enjoy helping others, I moved into consultancy in 2003. Best decision ever.
What personal quality has been most important in your professional life?
My ability to focus on what is essential is certainly one of my most important qualities. In second place is most probably my aversion to taking risks (you could also call it fear), but that helps me to always stay focused.
What is a defining strength of your firm today?
At ETL Steuerberatung Spanien S.A. we specialise in serving German-speaking clients. We have only a very small team of around 30 staff members. However, we cover a wide range of specialist areas and, perhaps most importantly, many of them were born and raised in the DACH region, which means they not only understand our clients’ language but also their concerns and needs.
What does good client service mean in practice in your firm?
Our role is to take the pressure off our clients in all administrative, tax and legal matters, so that they do not have to worry at all about these areas and can instead concentrate on running their business.
In your experience, what is the most valuable aspect of being part of the ETL GLOBAL network?
The ETL GLOBAL network is something special: Even though we are organised into what are sometimes very small service units in the various countries, we are nevertheless one of the few organisations capable of offering professional services worldwide (in most cases even in German.)
How would you describe your involvement in ETL GLOBAL beyond your work in the firm?
I am Co-Head of the ETL GLOBAL German Desk. Quite apart from the fact that it’s great fun to meet up regularly with colleagues from other countries, exchange ideas and develop shared strategies, these exchanges make me a better consultant, as I’m constantly broadening my perspective.
Which current trend do you think matters most in your area of work?
The trend that matters most today is the growing impact of AI on the way clients access and evaluate information. With AI tools readily available, clients can often find quick answers to technical questions on their own, which means they increasingly expect advisers to provide more than just knowledge that can be found online.
In this environment, experience, judgement and the ability to understand context become even more valuable. While AI can help identify rules or possible solutions, it cannot fully replace professional expertise, particularly when it comes to interpreting complex situations, recognising risks, or understanding the commercial realities behind a transaction.
What clients need most today is someone who can read between the lines, challenge assumptions and turn information into practical advice. In my view, this human element, combining technical expertise with business understanding and professional judgement, will become even more important as AI continues to evolve.
Looking ahead, what matters most to you in the coming years, whether for your own work, your firm, or ETL GLOBAL where relevant?
I believe that at ETL GLOBAL, we need to make even better use of the advantages offered by our global structure. In other words, I think we should continue to work on fostering national and international cooperation. At ETL GLOBAL German Desk we will certainly continue to pursue this goal.
What advice would you give to someone entering your profession?
Be curious and learn to think outside the box. Work with the best and ask and listen a lot. Don’t take on any clients you don’t like or who are unwilling to pay enough for your services. Be friendly to anyone and build your network as soon as possible.
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