Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Two responsible organisations for German Regional Accounts: 1.) Statistisches Landesamt Baden-Württemberg (monetary aggregates) and 2.) Hessisches Statistisches Landesamt (labour market)
1.2. Contact organisation unit
1.) Department 31: Regional Accounts, Economic Analysis, Labour Market, Foreign Trade 2.) Department IV C: System of Regional Accounts
Regional accounts provide data on the economic activity of regions within Germany, compiled according to the definitions and guidelines of the European System of Accounts (ESA 2010), especially chapter 13.
They cover the 16 federal states (NUTS 1), selected aggregates of lower NUTS levels such as governmental districts (NUTS 2), and districts (NUTS 3). The accounts are produced by two Working Groups on Regional Accounts of the Federal States (monetary aggregates and labour market), which are composed of the 14 Statistical Offices of the federal states as voting members responsible for carrying out and validating the calculations. In addition, the Federal Statistical Office, the German Association of Cities, and Eurostat participate as non-voting members, ensuring that all levels – European, national, federal state, and municipal – are represented within the Working Groups.
Regional accounts include data on key aggregates of economic performance, such as gross domestic product (GDP) at current and previous year´s prices, value added by industry, gross fixed capital formation (GFCF) and employment indicators.
Regional accounts show:
the size and dynamics of production and employment by region,
the contribution of each region to national aggregates,
the specialisation of regions, and
the role of individual regions within specific industries.
Gross domestic product (GDP) at market prices is the final result of the production activity of resident producer units. In German regional accounts it is calculated by the output approach: GDP is the sum of gross value added of the various industries or the various institutional sectors plus taxes and less subsidies on products (which are not allocated to sectors and industries). It is also the balancing item in the total economy production account.
3.2. Classification system
The ESA 2010 provides a methodology on common standards, definitions, internationally harmonised classifications and accounting rules that are used for compiling regional accounts on comparable bases.
From the ESA 2010 classifications, the institutional sectors are directly applied in German regional accounts.
In addition, for several breakdowns ESA 2010 makes use of other classifications: NACE Rev.2 for economic activities and NUTS 2024 for regional breakdowns.
A full overview of classifications is available in:
ESA 2010 Chapter 23 Classifications.
Eurostat statistical classifications (including Eurostat's RAMON classification database).
3.3. Coverage - sector
Regional Accounts are not available for all institutional sectors. There are only regional accounts for the household sector, and transactions are limited to income distribution and redistribution.
3.4. Statistical concepts and definitions
All statistical concepts and definitions applied in Regional Accounts follow Annex A of the ESA 2010 Regulation, with specific guidance from Chapter 13 on regional accounts. National Accounts concepts are used unless otherwise specified.
Regional Accounts provide regional breakdowns of selected aggregates, in particular:
employment,
total hours worked,
gross value added by industry at current and previous year´s prices,
gross fixed capital formation,
compensation of employees,
primary and disposable income of private households.
ESA 2010 also encompasses concepts of regional population and employment. Such concepts are relevant for the sector accounts and the accounts by industry. The main specific regional issues are addressed in chapter 13 of ESA2010, but not practically specified. For practical rules and recommendations on sources and methods see the publication "Manual on regional accounts methods".
3.5. Statistical unit
Following the ESA 2010 guidelines, in German regional accounts two types of units and two corresponding ways of subdividing the economy are distinguished: (a) institutional unit; (b) local kind-of-activity unit (local KAU). The first type is used for describing income and expenditure. The second type of units is used for the description of production activity on a regional level.
A unit is an institutional unit if, first, it is an elementary economic decision-making centre, i.e. it performs economic activities on its own authority, and, second, it has a complete business accounting system with information on the use or distribution of the operating surplus including balance sheet. The institutional units are grouped into institutional sectors (with relevance for regional accounts: non-financial corporations, financial corporations, general government, households and non-profit institutions serving households). The main purpose of those sectors in regional accounts is to show income and expenditure. An institutional unit comprises one or more local KAUs; a local KAU belongs to one and only one institutional unit.
A local KAU groups all the parts of an institutional unit in its capacity as producer which are located in a single site or in closely located sites, and which contribute to the performance of an activity at the class level (four digits) of the NACE Rev.2.
For a representation of the regional economic structure in a breakdown by industries, the local KAU is used. Because of restrictions in the source statistical data, national and regional accounts in Germany generally use the enterprise (legal units) - which is considered equivalent to institutional units - as a unit of analysis. The units are grouped according to their main activity into industries which, consequently, may still include secondary activities. Moreover, in regional accounts information on establishments is used that are considered as proxies for local KAU. For activities not covered by business statistics administrative data (social security data, employment data) are used, which mostly refer to local KAU.
In regional accounts, institutional units are distinguished as either uniregional or multiregional. Uniregional units (e.g. households, unincorporated enterprises, most local governments) have their centre of predominant economic interest in a single region, and all their transactions are allocated to that region. Multiregional units (e.g. large corporations, central government) span several regions or the entire country. For these units, regionalisation depends on data availability: if full information is available for local KAUs, regional allocation is straightforward; if only enterprise-level data exist, regional estimates must be derived.
3.6. Statistical population
The Regional Accounts´ population of a region (NUTS 1, 2 or 3) consists of all resident statistical units (institutional units or local KAUs, see section 3.5). A unit is a resident unit of a region when it has a centre of predominant economic interest on the economic territory of that region, that is, when it engages for an extended period (one year or more) in economic activities on this territory.
Regional Accounts combine data from many source statistics. Per capita figures are obtained by dividing absolute figures by the total population of a region. According to the mandatory ESA2010 transmission programme for regional accounts, population data are provided on NUTS 3-level. The regional results are derived through population projection based on the most recent census and are coordinated to the national total published by the Federal Statistical Office (Destatis). The average annual population in Regional Accounts is calculated as the arithmetic mean of the population at the beginning and end of each year. This method has been applied consistently since 2011. For the most recent year, where end-of-year population data are not yet available, a mid-year estimate (reference date: June 30) is used instead.
3.7. Reference area
The reference area for the German regional accounts is the total economy of the Federal Republic of Germany, broken down into NUTS 1, NUTS 2 and NUTS 3 regions.
3.8. Coverage - Time
Regional accounts data according to ESA2010 for Germany is available as from the reference year 2000 in Eurostat datasets. For some aggregates, nationally published data by the Working Group is available for earlier years (especially GDP/GVA on NUTS 1-level back to 1991).
The latest available reference year is determined by the ESA 2010 transmission programme. For the main aggregates at NUTS 2 level, it is usually the year preceding the transmission to Eurostat (e.g., for the transmission to Eurostat in December 2025, the latest reference year for the main NUTS 2 aggregates is 2024). For NUTS 3 data, the most recent reporting year is generally the year before last (e.g., reference year is 2023 for the 2025 transmission).
Regional data for NUTS 1 regions in Germany are generally available well in advance and published nationally significantly earlier data for NUTS 2 and NUTS 3 regions. For example, by the end of March each year, GDP, gross value added and compensation of employees data for NUTS 1 regions are already published for the previous year - just three months after year-end.
For specific details on the latest available reference periods in national publications, see section 8.1 Release calendar.
3.9. Base period
The concept of 'base period' is not applied in regional accounts. Instead, for some regional accounts variables the concepts of previous year´s prices and chain-linked volumes are applied, as stipulated in Commission Decision 98/715/EC. Expressing variables at the prices of the previous year allows the calculation of volume indices between the current time period and the previous year. After a reference period is chosen as a benchmark, volume indices can be chain-linked and then applied to variables at current prices of the benchmark year. This generates volume estimates for any period of observation.
Germany currently uses 2020 as reference year for the compilation of chain-linked volumes in national and regional accounts.
Depending on the variable values are shown in national currency (Euro), Purchasing Power Standards, thousands of persons and thousands of hours worked, growth rates or Index 2020=100.
The reference period is consistently based on the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
The Council Regulation (EC) No 549/2013 of 21 May 2013 on the European System of National and Regional Accounts of 26 June 2013, is the legal base for the calculation and transmission of Regional Accounts.
The ESA 2010 provides for:
a methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases;
a programme of data transmission (Annex B) setting out the time limits by which Member States shall transmit to Eurostat the accounts and tables. Several separate legal acts are fundamental for the regional accounts system, especially corresponding classifications such as: NACE Rev.2 and NUTS 2024.
At the national level, national and regional accounts are covered by the Federal Statistics Act (Bundesstatistikgesetz - BStatG). Additionally, several legal acts at the state level regulate regional accounts, in particular defining the responsibility for their calculation within the statistical offices of the federal states (e.g. Bavarian Statistics Act (Bayerisches Statistikgesetz) or State Statistics Act Baden-Wuerttemberg (Landesstatistikgesetz Baden-Württemberg).
6.2. Institutional Mandate - data sharing
In addition to the transmission to Eurostat, regional accounts data for Germany is published by the Working Groups on Regional Accounts of the Federal States, as well as by its member institutions – the State Statistical Offices and the Federal Statistical Office.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.
The European Statistics Code of Practice provides further conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
Pursuant to Article 16, para. 1 of the Federal Statistics Law (BStatG), the bodies of German official statistics must keep individual data secret. Exceptions are individual data which cannot serve to identify a respondent or are aggregated together with the data of other respondents (tables). Regional accounts data are secondary statistics whose data basis comprises mostly data that were already published in other statistics and are consequently (no longer) subject to confidentiality.
7.2. Confidentiality - data treatment
In a statistical sense, ‘confidential data’ means data which allow statistical units to be identified, either directly or indirectly, thereby disclosing individual information. To determine whether a statistical unit is identifiable, account shall be taken of all relevant means that might reasonably be used by a third party to identify the statistical unit.
Although regional accounts data are usually highly aggregated by industries at NUTS-3 level or higher, there may be possible cases for industry breakdowns of aggregates and/or small economies. In these cases measures are being taken in order not to disclose data of a separate statistical unit.
8.1. Release calendar
All publication dates for the results of German regional accounts are announced in the Working Group's release calendar usually in autumn of a year for the whole of the following calendar year.
In line with the Community legal framework and the European Statistics Code of Practice (Principle 6 on impartiality and objectivity, Principle 13 on timeliness and punctuality and Principle 15 on accessibility and clarity), regional accounts data that meet the quality standards, including relevant metadata, should be made available to users. Users should be informed when the data become available and how they can be accessed.
German regional accounts data are usually published once a year: when data for a new year are added and previous data are revised. In addition, once a year a preliminary estimate of regional GDP for the first half of the current year is published; however, these data are not revised but become obsolete once the full-year results are released.
Employment data (NUTS 1) is published four times a year (annual data, end of series will be revised). Totals hours worked (NUTS 1) is published two times a year (annual data, end of series will be revised).
New regional GDP data may also be presented in press conferences or press briefings by some State Statistical Offices.
10.2. Dissemination format - Publications
All key data of German regional accounts are published in an official joint publication of the Working Groups on Regional Accounts of the Federal States, presented in comprehensive tables at the NUTS-1 level and at the NUTS-2/3 levels respectively:
Monetary aggregates
NUTS 1-level (federal states):
Reihe 1 Band 1: Bruttoinlandsprodukt, Bruttowertschöpfung in den Ländern der Bundesrepublik Deutschland (Gross Domestic Product, Gross Value Added)
Reihe 1 Band 2: Arbeitnehmerentgelt, Bruttolöhne und -gehälter in den Ländern der Bundesrepublik Deutschland (Compensation of Employees)
Reihe 1 Band 3: Bruttoanlageinvestitionen in den Ländern der Bundesrepublik Deutschland (Gross Fixed Capital Formation)
Reihe 1 Band 4: Anlagevermögen in den Ländern der Bundesrepublik Deutschland (Fixed Assets)
Reihe 1 Band 5: Entstehung, Verteilung und Verwendung des Bruttoinlandsprodukts in den Ländern der Bundesrepublik Deutschland (GDP – production, income and expenditure approach)
Reihe 2 Band 1: Bruttoinlandsprodukt, Bruttowertschöpfung in den kreisfreien Städten und Landkreisen der Bundesrepublik Deutschland (Gross Domestic Product, Gross Value Added)
Reihe 2 Band 2: Arbeitnehmerentgelt, Bruttolöhne und -gehälter in den kreisfreien Städten und Landkreisen der Bundesrepublik Deutschland (Compensation of Employees)
Reihe 2 Band 3: Einkommen der privaten Haushalte in den kreisfreien Städten und Landkreisen der Bundesrepublik Deutschland (Household income)
For selected aggregates, results by NUTS 1-regions are also available for the former territory of Germany from 1970 or 1980, as well as backcast results from different benchmark revisions.
Labour market NUTS 1-level (federal states):
Reihe 1 Band 1: Erwerbstätige in den Ländern der Bundesrepublik Deutschland (Employment, annual data)
Reihe 1 Band 2: Arbeitsvolumen in den Ländern der Bundesrepublik Deutschland (Total hours worked)
Reihe 1 Band 3: Erwerbstätige in den Ländern der Bundesrepublik Deutschland (Employment, quarterly data)
Reihe 2 Band 1: Erwerbstätige in den kreisfreien Städten und Landkreisen der Bundesrepublik Deutschland (Employment)
Reihe 2 Band 2: Arbeitsvolumenr in den kreisfreien Städten und Landkreisen der Bundesrepublik Deutschland (Total hours worked)
Reihe 2 Band 3: Erwerbstätige in Vollzeitäquivalenten in den kreisfreien Städten und Landkreisen der Bundesrepublik Deutschland (Full-time equivalence)
Additionally Regional Accounts data is published by the State Statistical Offices via their own websites (see Statistik website - publikationen).
German regional accounts also supplies data to the Annual Regional Database of the European Commission's Directorate-General for Regional and Urban Policy (ARDECO), maintained and updated by the Joint Research Centre, in order to ensure the greatest possible consistency of German regional accounts data between Eurostat, ARDECO, and national publications.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Key data for German regional accounts are also made available through a dashboard currently under development. For labour market there is an interactive publication. Historical publications are also accessible in the Statistical Library.
10.6. Documentation on methodology
The general methodological framework for the compilation of regional accounts in the EU is ESA 2010.
Information on and detailed descriptions of the content and structure of the German regional accounting system are provided in publications of the Working Groups on Regional Accounts of the Federal States whose online versions (in German only) are publicly accessible:
The importance of Regional Accounts requires that documentation should be available on the procedures applied for quality management and quality assessment. Such documentation is provided by the quality report and reports on revision analysis.
Usually once a year, the Working Groups publish a quality report (in German only) of German Regional Accounts:
At a higher level, all official statistics in Germany, including Regional Accounts, are guided by the Quality Manual of the Federal and State Statistical Offices (available in German only), aligned with the European Statistics Code of Practice.
11.1. Quality assurance
Quality is assured by strict application of ESA 2010 concepts and by thorough validation of the data compiled and delivered by German regional accounts.
During the overall compilation process, regional accounts data undergo several kinds of quality checks, e.g. ex-ante (source statistics), ongoing (results), ex-post (methods used) and external checks (Eurostat).
Ex-ante checks are in particular supported by a specialized organizational unit (Large Cases Unit) by reviewing and, where necessary, correcting the reports of significant units in the underlying basic statistics used for national and regional accounts.
Ongoing checks are primarily carried out through exhaustive plausibility and consistency checks of the estimates themselves, as well as between corresponding aggregates (e.g. gross value added and compensation of employees). Internal consistency is systematically ensured, both in terms of NUTS additivity and NACE industry additivity. Regional accounts estimates are always aligned with the corresponding national account estimates at the most accurate compilation level possible (e.g. GVA compiled at NUTS 1 level aligned to 2-digit NACE Rev.2 industries), ensuring coherence between national and regional accounts.
For data transmitted to Eurostat, exhaustive checks are performed for both internal and external consistency, as well as for significant revisions of previously compiled data. Significant revisions and major events in the regional accounts data are analyzed, and explanations are provided to Eurostat wherever appropriate, also for publication purposes.
German regional accounts are fundamentally bound by the Quality Manual of the Federal and State Statistical Offices, as well as by the European Statistics Code of Practice.
11.2. Quality management - assessment
German regional accounts perform an annual quality assessment and revision analysis for GDP (production approach) at NUTS 1 level, which constitutes the fundamental reference basis for the compilation of more detailed estimates at NUTS 2- and NUTS 3-levels.
For German regional accounts, first results for GVA and GDP (production approach) at NUTS 1-level are compiled three months after the end of the reference year. These estimates are compiled based on incomplete source data and serve as the reference basis for the calculation of GVA/GDP at NUTS 2-level, which are to be delivered to Eurostat at t+12 months under the ESA2010 transmission programme.
As the required source statistics for GVA at NUTS 2-level are not yet available at such an early stage, they are by default projected into the current year using previous-year shares and adjusted to the latest national values, which become available at t+9 months.
The delivery obligations for the remaining regional accounts aggregates at t+24 months at NUTS 2/3-level can be met largely through original compilation, i.e. based on the source statistics available for most areas. However, the final calculation at NUTS 1-level - analogous to the national accounts - is only completed after about four years, while the subsequent calculation at NUTS 2/3-level reaches its final stage after about five and a half years, subject to benchmark revisions.
Labour market: First results for employment on a yearly basis at NUTS-1-level are compiled one month after the end of the reference year. These results are compiled based on incomplete source data, but already demonstrate a high level of robustness. The transmission of employment data to Eurostat can be met through original compilation (except for benchmark revisions). The delivery obligations of "total hours worked" aggragates at t+24 month at NUTS-2/3-level are projected into the current year using previous-year shares and adjusted to the latest NUTS-1 results.
Quality of mandatory Regional Accounts data according to the ESA 2010 transmission programme is also being assessed by Eurostat within the National Quality Report (NQR) under Article 4 of the ESA 2010 Regulation against the quality criteria laid down in the Regulation on European Statistics, following the modalities set out in Implementing Regulation (EU) 2016/2304. The quality report covers various quality indicators (completeness, revision policy and practice, punctuality, coherence and documentation on methodology).
12.1. Relevance - User Needs
Regional accounts data provide key information for economic policy monitoring and decision making, for forecasting, for administrative purposes, for informing the general public about economic developments (directly or indirectly via news agencies), and as input for economic research.
At national and regional level, ministries of finance and economic affairs, economic research institutes, business associations and scientific and academic communities are the entities who most use regional accounts data.
Demand for German regional accounts publications is continuously monitored and analysed.
12.2. Relevance - User Satisfaction
The Working Groups maintain contact with institutional users of regional accounts, for example through an annual national/regional accounts colloquium jointly organized with the Federal Statistical Office. Views and opinions expressed by users are taken into account whenever they arise.
12.3. Completeness
The ESA 2010 transmission programme, consisting of three tables across all regional accounts domains, defines the minimum regional accounts data set that must be available in all Member States of the EU. German regional accounts generally achieve full completion of the mandatory transmission to Eurostat. In addition, further data are provided in national publications (see section 10).
The completeness of the German Regional Accounts transmitted to Eurostat under the ESA 2010 transmission programme is also documented in the National Quality Report (NQR) assessed by Eurostat.
13.1. Accuracy - overall
Generally, in Germany sampling and non-sampling errors of the source statistics integrated into regional accounts may also be contained in the regional accounting results. Also, applying estimation methods and inter-/extrapolating time series may lead to inaccuracies. However, this is necessary to meet the user requirements regarding timeliness of the regional accounts data. For this reason, a certain degree of inaccuracy is the price to pay for having a high degree of timeliness of the national accounts data.
Regional Accounts data in Germany are compiled at the NUTS 3 level and then aggregated to NUTS 2. Therefore, there is no systematic difference in accuracy between the two regional levels. German Regional Accounts data are considered highly accurate. Average absolute revisions are usually below 1%. Revisions for employment and compensation of employees are generally very small. Gross value added, net disposable income of households and gross fixed capital formation usually show slightly higher revisions because some source data become available in later compilation cycles.
The accuracy of the German Regional Accounts is also assessed in the National Quality Report (NQR) provided by Eurostat.
13.2. Sampling error
Not applicable as regional accounts consist of aggregated data only.
13.3. Non-sampling error
Not applicable as regional accounts consist of aggregated data only.
14.1. Timeliness
Regional accounts data should become available to users as timely as possible, taking into account the frequency of the data, the character of the data (info on the structure of an economy or on conjuncture developments) and an adequate balance between accuracy and timeliness.
The ESA 2010 transmission programme defines the required timeliness for all regional accounts tables. The tables have to be transmitted between 12 months (main aggregates, NUTS 2-level) and 24 months (NUTS 3-level) after the end of the reference year.
A first national publication of preliminary annual GDP results for the federal states (NUTS 1-regions), as well as initial detailed results of GVA for main NACE industries at NUTS 1-level, is released approximately three months after the end of the reference year (first release). After around t+15 months (second release), these data are revised as part of an ongoing revision process, which is necessary because the underlying data sources improve significantly during this period. The original compilation of GDP and GVA estimates for NUTS 1-regions with a detailed industry breakdown is completed after approximately two years (t+27 months) using an almost complete data set. Original results for governmental districts (NUTS 2) and districts (NUTS 3) become available after about 19 months, although delays may occur in the case of benchmark revisions.
Labour market: First results for employment on a yearly basis at NUTS-1-level are compiled one month after the end of the reference year. These results are compiled based on incomplete source data, but already demonstrate a high level of robustness. Further revisions of these results are published three, six and ten months after the end of the reference year. The latest publication (t+10 months) is widely based on final source data. Employment data at NUTS-2/3 is available 12 months after the end of the reference year. First results of the variable "total hous worked" at NUTS-1-level are compiled three months after the end of the reference year. These results are revised in t+11 months. Data at NUTS-2/3 is available 14 months after the end of the reference year.
Analogous to the national accounts, in the regional accounts the last four years are usually subject to revisions based on the best available source statistics and are only considered final afterwards, subject to benchmark revisions.
14.2. Punctuality
Regional accounts data transmissions according to the ESA 2010 transmission programme must be punctually delivered to Eurostat at the timeliness defined in the transmission programme (or before). In the past, these deadlines have generally been met.
15.1. Comparability - geographical
The comparability is ensured by the application of common concepts and definitions (ESA2010). Between regions comparability is ensured by the NUTS classification.
15.2. Comparability - over time
Annual regional accounts data at NUTS 1 level are presented as a continuous time series from 1991 onwards. In the framework of the 2024 benchmark revision, the series was last fully recalculated back to 1991 (German reunification). Results for NUTS 2 and NUTS 3 regions are presented without breaks in national publications from 1992 for most aggregates and federal states, or at the latest from 2000, in line with Eurostat transmission requirements. Limitations in data availability may arise due to restricted source statistics, changes in classifications (e.g., transition to WZ 2008), or territorial reforms. In the case of benchmark revisions, German regional accounts usually revise the entire time series. Where this is not feasible, national publications may initially present only part of the series, with subsequent updates including the remaining years (benchmark revision statuses are always clearly indicated). In the Eurostat transmission, any temporary break in the time series due to differing benchmark revisions is shown using the flag “b”.
15.3. Coherence - cross domain
Regional data is broadly coherent with national accounts figures when they are released. However national data in Germany is revised throughout the year, mainly in August, whereas Regional GDP is revised only once per year. As a result the revisions of national data that occur after the regional release lead to differences between the data. For employment data, national and regional data is both revised four times a year.
15.4. Coherence - internal
Regional data are coherent between NUTS0, NUTS1, NUTS2 and NUTS3 levels. Coherence is also ensured across NACE industry additivity (total, A*6, A*10) and additivity across income and employment figures.
As regional accounts are an accounting system in which existing results of primary and secondary surveys and from administrative data sources are processed, no additional burden is placed on respondents. Production costs for German regional accounts vary between the Working Groups members (State Statistical Offices) actively involved in the compilation and supportig activities depending on their specific responsibilities within the Working Groups and their available staffing resources.
17.1. Data revision - policy
In regional accounts, a revision refers to the updating of results, for example by incorporating new input data, source statistics, classifications and/or methods into the accounting framework. A distinction is made between routine revisions of current results, which concern minor corrections for individual years, and comprehensive major revisions, known as benchmark revisions.
Reasons for benchmark revisions may include:
the introduction of new concepts, definitions, or classifications;
the integration of previously unused statistical sources;
the application of new calculation methods;
modernisation of presentation and the introduction of new terms where appropriate;
improving international comparability.
Routine revisions relate to minor corrections of individual years. They are performed as part of the ongoing compilation process and can, in principle, occur at any release date. These revisions are carried out to incorporate current information that differs from the previously available data, providing data users with the best possible results for analyses and forecasts.
17.2. Data revision - practice
While revisions should be seen as a process to progressively improve the quality of regional accounts as e.g. better sources and/or methods become available, the availability of metadata on revisions is a key element for understanding regional accounts data and revisions between subsequent releases.
Therefore, information on the main reasons for revisions and their nature (new source data available, new methods, etc.) as well as possibly quantitative and qualitative assessment on the average size of revisions and their direction based on historical data is required.
Major revisions usually occur approximately every five years and typically involve a fundamental review of the entire regional accounts system, including backcasting of long time series (in German regional accounts up to the date of German reunification in 1991). In Germany, the most recent benchmark revision of the regional accounts took place in 2024. Previous major revisions were carried out in 2019, with new data sources and calculation methods; in 2014, with the introduction of ESA 2010; in 2011, with the transition to the new NACE Rev.2 classification (German classification system "WZ 2008"); and in 2005, with the introduction of the previous-year price method.
In general, routine revisions in German regional accounts - analogous to the national accounts - are applied annually to the last four years of the time series and are considered final only afterwards, subject to benchmark revisions.
18.1. Source data
The basic statistics for German regional accounts come from many sources, including structural business statistics, censuses, employment accounts, administrative data from government and social security funds and surveys of households. Data from various sources are available in the business register, which is also being used in regional accounts compilations.
All suitable surveys of economic statistics that are available by a given time of publication are used to calculate the regional accounting results, which need not always be strictly related to national accounts. Usually, definitions and classifications apply in the same way to both source statistics and regional accounts. To build on the revised results of source statistics, however, revisions of classifications take place later in regional accounts than in the source statistics (e.g. NACE Rev.2 (German classification WZ 2008) was integrated into regional accounts only in the context of the 2011 revision).
Regarding source statistics that are used in regional accounts, there are naturally various time lags between the time when the data become available and the reporting period. As long as the source statistics required for the calculation of a given regional accounting aggregate are not yet available, a provisional result is compiled for that aggregate using short-term indicators (especially relevant in GVA/GDP estimation on NUTS 1-level). When the source data become available for the reporting period concerned, they are integrated into the regional accounts thus replacing the indicator calculations. In general, final annual results can be integrated into the calculations with a time lag of t+31 months (transmission to Eurostat for t+36 months). This explains the regular revisions of regional accounts.
Overall, it is difficult to be exhaustive in the listing of data sources. Specific information on data sources in German regional accounts can be found in the Methodology description of the Regional Accounts (see section 10.6).
18.2. Frequency of data collection
Regional accounts are generally compiled on an annual basis using a wide range of primary statistics. The frequency of these primary statistics varies by data source. For example, structural business statistics are usually available annually with a time lag of around 18 months after the reference year. Data on research and development expenditure are only available biennially. Some household surveys are conducted annually, or in some cases less frequently. Availability of administrative data differs across countries, while population censuses are usually conducted once per decade (most recently in 2022).
As a result, the frequency and timing of regional accounts compilation are not necessarily aligned with those of all underlying primary statistics.
18.3. Data collection
The Working Groups on Regional Accounts of the Federal States usually does not collect data itself but receives them from other departments of the State Statistical Offices, the Federal Statistical Office Germany, or other institutions. However, for the purposes of regional accounts, available data are specifically processed. For example, turnover data of multiregional enterprises from the business register are broken down to the level of local KAUs and used as a key for allocating part of GVA in service industries to NUTS 3-regions.
18.4. Data validation
Source data undergo a sequence of checks within the Federal and State Statistical Offices, both by the primary statistics themselves and by national and regional accounts. These checks are particularly supported by the Large Cases Unit, which reviews and, where necessary, corrects the survey reports of major enterprise groups within the underlying primary statistics (see section 11.1).
For data transmitted to Eurostat there are checks for completeness (coverage of reference periods and variables), internal consistency (accounting consistency and consistency over time and industries), external consistency (coherence with national data from annual national accounts), various plausibility checks and revisions.
18.5. Data compilation
All definitions and concepts used in German Regional Accounts are in alignment with ESA 2010. Guidance documents on general and specific Regional Accounts compilation issues are available (see section 10.6).
Key approaches and techniques for the compilation of regional accounts in Germany can be summarized as follows: The regional gross domestic product (GDP) is calculated applying the production approach. At NUTS 1 level, regional gross value added (GVA) is compiled using a combination of methods depending on the industry: pure bottom-up, pseudo-bottom-up, or top-down. Compensation of employees and gross fixed capital formation (GFCF) are generally compiled using the bottom-up approach, while primary and secondary income distribution is typically allocated using top-down methods to derive regional estimates. At NUTS 2 and NUTS 3 levels, pseudo-bottom-up and top-down approaches are predominantly applied for most aggregates, using the best available regional indicators to allocate values accurately across regions. For example, in GVA calculations, enterprise turnover data may be distributed to local units based on employment information and used to allocate the capital component of GVA to regions.
Overall, German regional accounts combine bottom-up, pseudo-bottom-up, and top-down methods depending on the availability of primary data, while ensuring that regional allocations remain consistent with national accounts results.
Detailed information on the methods used for data compilation is provided in the Methodology Description of the Regional Accounts (see Section 10.6).
18.6. Adjustment
Before every release regional accounts data are adjusted to the national accounts values by the Federal Statistical Office Germany.
The regional GDP can be shown not only in nominal terms (i.e. at current prices), but also in price-adjusted terms. Price adjustment in national and regional accounts is based on a price base changing every year (previous year's price base). The base year used here is always the previous year, in contrast to the fixed price base applied in the past. Applying the previous year's price base method thus ensures that current price ratios are always used. Consequently, the calculation of "real" change rates is more exact.
This is what is actually done in the calculation when applying the method of previous year's price base: the values of a specific year are deflated by means of price indices which are always based on the annual average of the previous year. This produces, first of all, a sequence of annual results at previous year's prices (for example, results for 2016 at prices of 2015, results for 2015 at prices of 2014, etc.), which, due to the chain linking of every individual value, form comparable time series. The calculation method applied in Germany to calculate quarterly results is the annual overlap method.
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Regional accounts provide data on the economic activity of regions within Germany, compiled according to the definitions and guidelines of the European System of Accounts (ESA 2010), especially chapter 13.
They cover the 16 federal states (NUTS 1), selected aggregates of lower NUTS levels such as governmental districts (NUTS 2), and districts (NUTS 3). The accounts are produced by two Working Groups on Regional Accounts of the Federal States (monetary aggregates and labour market), which are composed of the 14 Statistical Offices of the federal states as voting members responsible for carrying out and validating the calculations. In addition, the Federal Statistical Office, the German Association of Cities, and Eurostat participate as non-voting members, ensuring that all levels – European, national, federal state, and municipal – are represented within the Working Groups.
Regional accounts include data on key aggregates of economic performance, such as gross domestic product (GDP) at current and previous year´s prices, value added by industry, gross fixed capital formation (GFCF) and employment indicators.
Regional accounts show:
the size and dynamics of production and employment by region,
the contribution of each region to national aggregates,
the specialisation of regions, and
the role of individual regions within specific industries.
Gross domestic product (GDP) at market prices is the final result of the production activity of resident producer units. In German regional accounts it is calculated by the output approach: GDP is the sum of gross value added of the various industries or the various institutional sectors plus taxes and less subsidies on products (which are not allocated to sectors and industries). It is also the balancing item in the total economy production account.
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All statistical concepts and definitions applied in Regional Accounts follow Annex A of the ESA 2010 Regulation, with specific guidance from Chapter 13 on regional accounts. National Accounts concepts are used unless otherwise specified.
Regional Accounts provide regional breakdowns of selected aggregates, in particular:
employment,
total hours worked,
gross value added by industry at current and previous year´s prices,
gross fixed capital formation,
compensation of employees,
primary and disposable income of private households.
ESA 2010 also encompasses concepts of regional population and employment. Such concepts are relevant for the sector accounts and the accounts by industry. The main specific regional issues are addressed in chapter 13 of ESA2010, but not practically specified. For practical rules and recommendations on sources and methods see the publication "Manual on regional accounts methods".
Following the ESA 2010 guidelines, in German regional accounts two types of units and two corresponding ways of subdividing the economy are distinguished: (a) institutional unit; (b) local kind-of-activity unit (local KAU). The first type is used for describing income and expenditure. The second type of units is used for the description of production activity on a regional level.
A unit is an institutional unit if, first, it is an elementary economic decision-making centre, i.e. it performs economic activities on its own authority, and, second, it has a complete business accounting system with information on the use or distribution of the operating surplus including balance sheet. The institutional units are grouped into institutional sectors (with relevance for regional accounts: non-financial corporations, financial corporations, general government, households and non-profit institutions serving households). The main purpose of those sectors in regional accounts is to show income and expenditure. An institutional unit comprises one or more local KAUs; a local KAU belongs to one and only one institutional unit.
A local KAU groups all the parts of an institutional unit in its capacity as producer which are located in a single site or in closely located sites, and which contribute to the performance of an activity at the class level (four digits) of the NACE Rev.2.
For a representation of the regional economic structure in a breakdown by industries, the local KAU is used. Because of restrictions in the source statistical data, national and regional accounts in Germany generally use the enterprise (legal units) - which is considered equivalent to institutional units - as a unit of analysis. The units are grouped according to their main activity into industries which, consequently, may still include secondary activities. Moreover, in regional accounts information on establishments is used that are considered as proxies for local KAU. For activities not covered by business statistics administrative data (social security data, employment data) are used, which mostly refer to local KAU.
In regional accounts, institutional units are distinguished as either uniregional or multiregional. Uniregional units (e.g. households, unincorporated enterprises, most local governments) have their centre of predominant economic interest in a single region, and all their transactions are allocated to that region. Multiregional units (e.g. large corporations, central government) span several regions or the entire country. For these units, regionalisation depends on data availability: if full information is available for local KAUs, regional allocation is straightforward; if only enterprise-level data exist, regional estimates must be derived.
The Regional Accounts´ population of a region (NUTS 1, 2 or 3) consists of all resident statistical units (institutional units or local KAUs, see section 3.5). A unit is a resident unit of a region when it has a centre of predominant economic interest on the economic territory of that region, that is, when it engages for an extended period (one year or more) in economic activities on this territory.
Regional Accounts combine data from many source statistics. Per capita figures are obtained by dividing absolute figures by the total population of a region. According to the mandatory ESA2010 transmission programme for regional accounts, population data are provided on NUTS 3-level. The regional results are derived through population projection based on the most recent census and are coordinated to the national total published by the Federal Statistical Office (Destatis). The average annual population in Regional Accounts is calculated as the arithmetic mean of the population at the beginning and end of each year. This method has been applied consistently since 2011. For the most recent year, where end-of-year population data are not yet available, a mid-year estimate (reference date: June 30) is used instead.
The reference area for the German regional accounts is the total economy of the Federal Republic of Germany, broken down into NUTS 1, NUTS 2 and NUTS 3 regions.
The reference period is consistently based on the calendar year.
Generally, in Germany sampling and non-sampling errors of the source statistics integrated into regional accounts may also be contained in the regional accounting results. Also, applying estimation methods and inter-/extrapolating time series may lead to inaccuracies. However, this is necessary to meet the user requirements regarding timeliness of the regional accounts data. For this reason, a certain degree of inaccuracy is the price to pay for having a high degree of timeliness of the national accounts data.
Regional Accounts data in Germany are compiled at the NUTS 3 level and then aggregated to NUTS 2. Therefore, there is no systematic difference in accuracy between the two regional levels. German Regional Accounts data are considered highly accurate. Average absolute revisions are usually below 1%. Revisions for employment and compensation of employees are generally very small. Gross value added, net disposable income of households and gross fixed capital formation usually show slightly higher revisions because some source data become available in later compilation cycles.
The accuracy of the German Regional Accounts is also assessed in the National Quality Report (NQR) provided by Eurostat.
Depending on the variable values are shown in national currency (Euro), Purchasing Power Standards, thousands of persons and thousands of hours worked, growth rates or Index 2020=100.
All definitions and concepts used in German Regional Accounts are in alignment with ESA 2010. Guidance documents on general and specific Regional Accounts compilation issues are available (see section 10.6).
Key approaches and techniques for the compilation of regional accounts in Germany can be summarized as follows: The regional gross domestic product (GDP) is calculated applying the production approach. At NUTS 1 level, regional gross value added (GVA) is compiled using a combination of methods depending on the industry: pure bottom-up, pseudo-bottom-up, or top-down. Compensation of employees and gross fixed capital formation (GFCF) are generally compiled using the bottom-up approach, while primary and secondary income distribution is typically allocated using top-down methods to derive regional estimates. At NUTS 2 and NUTS 3 levels, pseudo-bottom-up and top-down approaches are predominantly applied for most aggregates, using the best available regional indicators to allocate values accurately across regions. For example, in GVA calculations, enterprise turnover data may be distributed to local units based on employment information and used to allocate the capital component of GVA to regions.
Overall, German regional accounts combine bottom-up, pseudo-bottom-up, and top-down methods depending on the availability of primary data, while ensuring that regional allocations remain consistent with national accounts results.
Detailed information on the methods used for data compilation is provided in the Methodology Description of the Regional Accounts (see Section 10.6).
The basic statistics for German regional accounts come from many sources, including structural business statistics, censuses, employment accounts, administrative data from government and social security funds and surveys of households. Data from various sources are available in the business register, which is also being used in regional accounts compilations.
All suitable surveys of economic statistics that are available by a given time of publication are used to calculate the regional accounting results, which need not always be strictly related to national accounts. Usually, definitions and classifications apply in the same way to both source statistics and regional accounts. To build on the revised results of source statistics, however, revisions of classifications take place later in regional accounts than in the source statistics (e.g. NACE Rev.2 (German classification WZ 2008) was integrated into regional accounts only in the context of the 2011 revision).
Regarding source statistics that are used in regional accounts, there are naturally various time lags between the time when the data become available and the reporting period. As long as the source statistics required for the calculation of a given regional accounting aggregate are not yet available, a provisional result is compiled for that aggregate using short-term indicators (especially relevant in GVA/GDP estimation on NUTS 1-level). When the source data become available for the reporting period concerned, they are integrated into the regional accounts thus replacing the indicator calculations. In general, final annual results can be integrated into the calculations with a time lag of t+31 months (transmission to Eurostat for t+36 months). This explains the regular revisions of regional accounts.
Overall, it is difficult to be exhaustive in the listing of data sources. Specific information on data sources in German regional accounts can be found in the Methodology description of the Regional Accounts (see section 10.6).
German regional accounts data are usually published once a year: when data for a new year are added and previous data are revised. In addition, once a year a preliminary estimate of regional GDP for the first half of the current year is published; however, these data are not revised but become obsolete once the full-year results are released.
Employment data (NUTS 1) is published four times a year (annual data, end of series will be revised). Totals hours worked (NUTS 1) is published two times a year (annual data, end of series will be revised).
Regional accounts data should become available to users as timely as possible, taking into account the frequency of the data, the character of the data (info on the structure of an economy or on conjuncture developments) and an adequate balance between accuracy and timeliness.
The ESA 2010 transmission programme defines the required timeliness for all regional accounts tables. The tables have to be transmitted between 12 months (main aggregates, NUTS 2-level) and 24 months (NUTS 3-level) after the end of the reference year.
A first national publication of preliminary annual GDP results for the federal states (NUTS 1-regions), as well as initial detailed results of GVA for main NACE industries at NUTS 1-level, is released approximately three months after the end of the reference year (first release). After around t+15 months (second release), these data are revised as part of an ongoing revision process, which is necessary because the underlying data sources improve significantly during this period. The original compilation of GDP and GVA estimates for NUTS 1-regions with a detailed industry breakdown is completed after approximately two years (t+27 months) using an almost complete data set. Original results for governmental districts (NUTS 2) and districts (NUTS 3) become available after about 19 months, although delays may occur in the case of benchmark revisions.
Labour market: First results for employment on a yearly basis at NUTS-1-level are compiled one month after the end of the reference year. These results are compiled based on incomplete source data, but already demonstrate a high level of robustness. Further revisions of these results are published three, six and ten months after the end of the reference year. The latest publication (t+10 months) is widely based on final source data. Employment data at NUTS-2/3 is available 12 months after the end of the reference year. First results of the variable "total hous worked" at NUTS-1-level are compiled three months after the end of the reference year. These results are revised in t+11 months. Data at NUTS-2/3 is available 14 months after the end of the reference year.
Analogous to the national accounts, in the regional accounts the last four years are usually subject to revisions based on the best available source statistics and are only considered final afterwards, subject to benchmark revisions.
The comparability is ensured by the application of common concepts and definitions (ESA2010). Between regions comparability is ensured by the NUTS classification.
Annual regional accounts data at NUTS 1 level are presented as a continuous time series from 1991 onwards. In the framework of the 2024 benchmark revision, the series was last fully recalculated back to 1991 (German reunification). Results for NUTS 2 and NUTS 3 regions are presented without breaks in national publications from 1992 for most aggregates and federal states, or at the latest from 2000, in line with Eurostat transmission requirements. Limitations in data availability may arise due to restricted source statistics, changes in classifications (e.g., transition to WZ 2008), or territorial reforms. In the case of benchmark revisions, German regional accounts usually revise the entire time series. Where this is not feasible, national publications may initially present only part of the series, with subsequent updates including the remaining years (benchmark revision statuses are always clearly indicated). In the Eurostat transmission, any temporary break in the time series due to differing benchmark revisions is shown using the flag “b”.
