Munich – October 29, 2026 -- Only 17 percent of German CFOs report measurable value from AI initiatives, while 70 percent expect measurable benefits within two years, according to Deloitte's latest CFO Survey. The poll covered more than 120 finance chiefs at large German companies between September 10 and October 2.
Fewer than half of CFOs can put a number on AI spending
Just 42 percent of respondents can currently quantify their AI expenditure. Companies that track costs spend about 0.5 percent of total costs on AI. They plan to double that share to 1 percent next year and hold it there long term.
Efficiency goals dominate, differentiation lags
Efficiency and cost reduction are the top objectives for 83 percent of CFOs. Strategic uses such as innovation or new business fields are tapped far less often. Only 10 percent of companies have exhausted AI's potential for competitive differentiation.
Markus Seeger, study author and finance transformation expert at Deloitte, attributes the gap to companies failing to prioritize strategic initiatives, build the required data and system foundations, and adapt operating models fast enough.
Banks and tech firms lead on measurable AI value
Thirty percent of banks and technology companies can already measure a positive value contribution from AI, and another 50 percent expect to do so within two years. Deloitte Chief Economist Dr. Alexander Börsch warns that the wide gaps between sectors could become a competitiveness risk for the German economy, since productivity gains require broad adoption across all industries.
Companies move to tighten AI cost controls
To manage rising AI costs, 25 percent of companies already steer demand for AI services and token usage. Another 40 percent plan to identify key cost drivers more precisely. Forty-five percent intend to assign AI costs to specific applications and their benefits, and 29 percent want to set up central governance with clear responsibilities for AI cost management.