White-collar crime in Germany: Companies see rising case numbers due to artificial intelligence

• 48 percent rate the risk to their own company as high or very high (2023: 34 percent)
• 71 percent see a high or very high risk from AI-based fraud

Berlin, June 2, 2026
 

Companies in Germany are taking the threat of white-collar crime increasingly seriously, particularly against the backdrop of the growing use of artificial intelligence. Nearly half of all companies (48 percent) now rate the risk to their own organization as high or very high. 71 percent see a significant risk from AI-based fraud. This is shown by the latest KPMG study, “White-Collar Crime 2025/2026,” for which nearly 800 companies were surveyed in the spring of 2025 in a representative sample across industries and company sizes.

For the affected companies, fraud and embezzlement are the primary concerns: 65 percent report such incidents. The disclosure of trade and business secrets plays a role in over half of the companies (51 percent). As in previous years, the incidents primarily affect companies’ IT systems (51 percent). This is followed by finance and accounting (26 percent) and management (25 percent). The reported losses are predominantly in the low to mid-range. Most frequently, companies cite total losses of less than 10,000 euros (31 percent). But it can get more expensive: after all, 18 percent of companies report losses between 90,000 and 100,000 euros. 

The picture regarding the perpetrators’ origins is more nuanced. External perpetrators play a central role, particularly in cases of corruption, while internal involvement is frequently cited in data-related offenses such as data theft or the betrayal of trade secrets. It is also striking that, in relevant cases, economic crimes are attributed to management—including fraud, corruption, and manipulation.

Risk awareness is particularly pronounced when it comes to technology-related crimes. For instance, 73 percent of companies rate the risk of data theft and data misuse as high or very high. AI-based fraud is also perceived as a significant threat. 71 percent see a high or very high risk here, and 58 percent expect a further increase over the next two years. At the same time, 73 percent state that they have not yet been affected by criminal acts involving AI; 16 percent are unable to assess this. 

When AI is used, it is primarily for phishing, financial fraud, identity theft, and data manipulation. Companies view a lack of IT security measures, ignorance, and carelessness as the greatest risk factors for AI-enabled attacks. 

Although many companies perceive AI as a significant risk, they are increasingly relying on the technology themselves for prevention and detection. While AI is still rarely used overall to prevent fraud, where it is used, it is highly successful. 64 percent of respondents report a measurable reduction in fraud rates, which they attribute directly to AI-based technologies.

At the same time, the nature of how white-collar crime incidents are detected is changing significantly. Only five percent of cases are now discovered by chance (2023: 50 percent). Instead, structured and institutionalized mechanisms are gaining importance. Annual audits contribute to identification in 30 percent of cases, while tips from law enforcement and regulatory authorities account for 31 percent.