The operation

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The operation

description German legal journal
publishing company Handelsblatt trade media
First edition July 27, 1948
Frequency of publication weekly
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ISSN (print)

Der Betrieb (own spelling: DER BETRIEB ) is a Friday-published trade journal for business administration , tax law , commercial law and labor law from Handelsblatt Fachmedien GmbH (Düsseldorf), which belongs to the Handelsblatt Media Group (formerly the Handelsblatt publishing group).


The first edition of Der Betrieb appeared on January 8, 1948 as a supplement to the daily Handelsblatt . On July 27, 1948, the magazine appeared for the first time as an independent publication. In 2008, the company was named “Journal of the Year” in the “Science / RWS” category by the German trade press.

The operation contains articles and comments on tax, economic, labor and social law as well as reports on changes in the law and court decisions.

In the column “The Company Standpoints”, a current topic is dealt with and discussed controversially on eight pages every month. Four times a year, Der Betrieb puts in the magazine “ BewertungPraktiker” with practical articles on the valuation of companies and intangible assets. Since 2012, the SAE (Collection of Labor Law Decisions) has also appeared four times a year as a supplement to Der Betrieb . With its editorially created special supplements, Der Betrieb regularly devotes itself to key topics with a “magazine within a magazine.” In addition to the print media, an online database is available to subscribers to the magazine. This includes u. a. the contents of the magazine since 1989. In addition, subscribers have access to numerous additional offers such as the digital information service “DB Steuerrechtsprechung compact”, with current judgment reports on decisions of the ECJ, BVerfG, BFH and the tax courts. An archive DVD, a seminar program and a series of dossiers and books complete the product portfolio.

According to the publisher's own information, the magazine is aimed primarily at tax consultants, auditors, lawyers / specialist lawyers, specialists and executives in the finance and accounting departments as well as human resources and legal departments of German commercial enterprises and public administration as well as universities, associations and chambers.

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