Notes on the data and interactive maps
Enterprises operating multinationally compile country-by-country reports for the fiscal authorities, which use them to check cross-border corporate structures. The compilation of country-by-country reports is based on the results of the project "Base Erosion and Profit Shifting" (BEPS) that were published in late 2015 by the OECD (Organisation for Economic Co-operation and Development). In the project, a package of measures was proposed against base erosion and profit shifting. The data specified in Section 138a (2) of the German Fiscal Code are collected for the statistics on country-by-country reports of multinational enterprise groups. The processing of those data is carried out centrally by the Federal Statistical Office.
The obligation to provide information applies to multinational enterprises meeting specific criteria pursuant to Section 138a (1) of the German Fiscal Code. This includes, among other things, consolidated turnover of 750 million euros or more. As regards Germany, the statistics contain only enterprise groups that are located, or whose management is located, in Germany.
The interactive maps below contain information on the economic activity performed by German multinational enterprises in Germany and worldwide.
More information is contained in the statistical report "Statistics on country-by-country reports of multinational enterprise groups 2021" (only in German) and the press release of 27 June 2022 regarding the first-time evaluation of the country-by-country reports for reference year 2018.
Multinational enterprises – activity in Germany
Map 1 below shows the number of German multinational enterprises in the Länder. Enterprises are assigned to Länder depending on where they, or their management, are located. Most of the German multinational enterprises are located in Nordrhein-Westfalen (111), followed by Bayern (79) and Baden-Württemberg (78).
Map 1: German multinational enterprises, 2021, by Land
Map 2 below shows the intra-German distribution of the amount of turnover generated worldwide by German multinational enterprises by Land. Enterprises are assigned to Länder depending on where they, or their management, are located. For example, over 1.5 trillion euros of worldwide turnover and other proceeds were generated by enterprises from Nordrhein-Westfalen.
Map 2: Turnover and other proceeds of German multinational enterprises, 2021, by Land
Map 3 below shows the intra-German distribution of the amount of annual profit or loss generated worldwide by German multinational enterprises by Land. Enterprises are assigned to Länder depending on where they, or their management, are located. The multinational enterprises located in Bayern generated worldwide annual profit or loss before income tax of over 62 billion euros.
Map 3: Annual profit or loss before income tax of German multinational enterprises, 2021, by Land
Multinational enterprises – worldwide activities
Map 4 shows the number of entities of German multinational enterprises in the individual countries. In Germany, for example, the number of entities reported is 20,738 of a worldwide total of 60,027.
Map 4: Entities of German multinational enterprises, 2021, worldwide
Map 5 shows the number of persons employed by German multinational enterprises in the individual countries. More than 4.4 million of the total of roughly 10.3 million people employed worldwide work in Germany. The USA rank second with roughly 720,000 persons employed by German multinational enterprises, followed by China (roughly 452,000).
Map 5: Persons employed by German multinational enterprises, 2021, worldwide
Map 6 shows the amount of turnover and other proceeds generated by German multinational enterprises in the individual countries. Turnover and other proceeds of over 2.6 trillion euros (of a worldwide total of 5.6 trillion euros) was generated in Germany alone, followed by the USA (roughly 623 billion euros) the United Kingdom (292 billion euros).
Map 6: Turnover and other proceeds of German multinational enterprises, 2021, worldwide
Map 7 shows the amount of annual profit or loss (before income tax) generated by German multinational enterprises in the individual countries. Germany ranks first with annual profits of 99 billion euros generated in 2021, followed by China (25 billion euros), and the United States (21 billion euros). Worldwide annual profits totalled just under 251 billion euros.
Map 7: Annual profit or loss before income tax of German multinational enterprises, 2021, worldwide
Map 8 shows the amount of tax on profits paid by German multinational enterprises in the individual countries. Tax on profits paid in Germany include income tax, corporation tax and trade tax. The value of tax on profits paid is over 1 billion euros in Germany (just 23 billion euros), the United States (roughly 8.4 billion euros) as well as China (roughly 5.8 billion euros) and six other countries.
Map 8: Tax on profits paid by German multinational enterprises, 2021, worldwide
The results for subsequent years will be released annually.