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This page contains information on the bodies responsible for Structural Funds programmes and on the project control system in Germany. You can also find the list of contacts to the German Länder representatives to ask for country-specific information relevant for Interreg Europe.


See the list below for the contacts in each German Land.


List of managing authorities

There is no list of managing authorities available for Germany. Please see the list of contacts above to see with the representatives of specific German Länder for more information and details about the managing authorities and intermediate bodies of the Structural Funds programmes in Germany.

Control system

Please see the table below for a summary of each country's control system for the 2021-2027 period.


First level control information

This section provides information on the system set up for first level control in Germany.

The system

Germany uses a decentralised first level control system. The project partners must therefore propose an independent internal or external, public or private controller to the responsible body in their Land. 

This body will approve the controller proposed by the project partner after checking that the controller is sufficiently independent from project activities and finances and qualified to carry out the control of an Interreg Europe project.

The project partner and the chosen controller must fill in and sign a partner questionnaire in which they both confirm the specific performance demands of a qualified first level control. This partner questionnaire must be presented for confirmation to the respective approbation body. The responsible approbation body will confirm/not confirm the auditors qualification and independence by signing a letter of acknowledgement.

The partner proposes a controller from the public sector

Qualified controllers in the public sector are all public bodies authorised to carry out independent financial audits and controls, e.g.

  • Rechnungsprüfungsämter (offices for auditing and accounting control), 
  • so-called Unabhängige Stellen (Independent Bodies), 
  • unabhängige interne Prüfstellen (independent internal departments for audit and controls).

The partner proposes a controller from the private sector 

Qualified controllers in the private sector are all members of professions officially approved for dealing with audit and controls. 

Regarding Germany and the German part of the programme, tax practitioners are tasked with assessing the compliance of expenditure reported by private beneficiaries. 

Tax practitioners include:

  • Steuerberater and Steuerberatungsgesellschaften (tax consultants or consultancy firms) 
  • Steuerbevollmächtigte (tax agents) 
  • Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (chartered certified accountants or accountancy firms) 
  • vereidigte Buchprüfer and Buchprüfungsgesellschaften (sworn accountants or accountancy firms)

In this case the general accountant's qualification must be confirmed. Therefore the general accountant's qualification will be confirmed either by the state supervised Chambers of Tax Consultants or by the state supervised Chambers of Public Accountants by a confirmation of membership for the chosen controller.

The costs

The costs resulting from the control can be reported as eligible costs in compliance with the relevant EU regulations and programme rules.

On-the-spot checks

In compliance with the article 23 (4) of Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 and article 125 (5) and (6) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013, on-the-spot verifications will be carried out for each project partner at least once during the project lifetime. For first level controllers controlling more than one project partner, sampling may be possible on the conditions that the method is well justified and documented.

National guidance

Check below the list of approbation bodies.

Check the 'manual' on how to benefit from the Interreg Europe Policy Learning Platform services prepared by Hessen.

Get inspired

Have a look at the German content on our website. Scroll through our project ideas and good practices or contact our German community members and organisations.

Programme services

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Project funding

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