Germany faces tax administration staffing shortages despite high personnel levels

A joint data analysis by BuchhaltungsButler and DataPulse Research reveals that Germany maintains the seventh-largest tax administration in the EU relative to its population. While Germany has 13.2 full-time positions per 10,000 inhabitants—significantly higher than the EU average of 9.3—the sector is struggling with vacancies. In 2024, 6,869 positions in tax offices remained unfilled.

Data shows that while the number of planned positions increased from 109,060 in 2017 to 110,752 in 2023, actual personnel fell by 3.5% between 2014 and 2025, totaling 96,736 full-time equivalents. Germany ranks third in the EU for administrative costs per 100 euros of tax revenue, trailing only Poland and Slovakia, though the study notes this figure may be lower if customs-collected excise taxes were included.

In contrast to the public sector, the private sector for tax consultancy, bookkeeping, and auditing saw a 28% growth in social security-liable employment between 2014 and 2025, outpacing the national total employment growth of 16%.