KPMG Study: AI Is Transforming the German Economy Faster

The proportion of German companies that view AI as relevant to their business model and future value creation has risen within two years from 56 percent (2024) to 91 percent (2025) and now stands at nearly universal agreement. This is shown by the latest study, „Generative AI in the German Economy,“ by KPMG in Germany, for which 480 decision-makers from various industries were surveyed.

AI Dynamics with Gaps

Companies have responded quickly to this trend. Within two years, the percentage of companies with an AI strategy has risen from 31 percent to 98 percent. Many companies are now in the process of implementing these strategies and building robust structures. However, gaps remain: Only 39 percent of companies have their strategies actively steered by top management. „The pace of AI has taken many companies by surprise. Strategies were developed in a short period of time, and applications are now in productive use. The transformation is beginning: AI must be reliably managed and integrated into existing processes to generate sustainable added value,“ said Benedikt Höck, Partner and Head of AI at the accounting firm KPMG.

Its relevance continues to grow. 78 percent of companies now view the impact of AI on their industry as significant or very significant; in 2025, that figure stood at 47 percent. At the same time, 65 percent of companies say their expectations regarding the positive effects of AI have largely been met. Investments in artificial intelligence to date are viewed predominantly positively in 2026: 71 percent of the companies surveyed state that their expectations have been met or exceeded. Only five percent feel their expectations have not really been met. The benefits are particularly evident in day-to-day operations. Nearly two-thirds (65 percent) measure the success of AI based on productivity and efficiency gains, while 48 percent measure it based on contributions to revenue and growth.

At the same time, the shift in investment logic is striking. While a large majority still planned to increase AI investments in 2025, budgeting for 2026 remains significantly more restrained: 67 percent intend to invest less than 10 percent of their total investment budget in AI over the next twelve months, while 30 percent plan to allocate between 10 and 25 percent of their budget to AI.

„The rapid pace of development in AI has taken many companies by surprise.".
The Transformation Begins: AI Must Be Managed Reliably
and be integrated into existing processes,
”so that sustainable added value is created."

Benedikt Höck,
Partner, Head of AI,
KPMG

Enablement continues to evolve

A clear step toward maturity is also evident in the area of enablement. 84 percent of companies now rate their employees as generally well or very well prepared for the use of AI. At the same time, many organizations are professionalizing their training and certification offerings: 51 percent rely on structured, company-wide AI training programs, while another 30 percent rely on role- or function-specific certification formats.

Awareness of Trusted AI Is Growing

The responsible use of AI is following a similar trajectory. While many companies have already implemented Trusted AI, it has not yet been fully and comprehensively integrated across the board. More than half (53 percent) have established relevant approaches, but without consistent strategic oversight.

In practice, companies primarily rely on specific measures: 54 percent focus on the continuous monitoring and control of AI systems, 49 percent on bringing in external expertise, and 37 percent on clearly defined responsibilities and governance structures. (Source: KPMG)