Federal Court of Auditors · Submission to the hearing
5.8 billion masks, €5.9 billion; distribution, destruction and follow-up costs. Inventory figures mainly from August 2025.
THE MASK ARCHIVE
Studies. Contracts. Judgments. Political statements. Here are the sources on effectiveness, prices, procurement and the consequences of mask mandates – organised around the questions that matter.
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THE SOURCE LIBRARY
Study titles, dates, subjects and direct links. Each brief description explains what the source covers.
86 sources
5.8 billion masks, €5.9 billion; distribution, destruction and follow-up costs. Inventory figures mainly from August 2025.
€4.50 excluding VAT for FFP2/KN95 masks, €0.60 excluding VAT for surgical masks; contracts and delivery volumes.
24 years and 3 months for José Luis Ábalos. Conviction for multiple offences; the sentence was not determined solely by the amount of commission.
Berlin’s Public Prosecutor General found insufficient factual grounds to suspect a criminal offence.
Brokerage outside parliamentary duties did not fall within the scope of section 108e of the Criminal Code as it then stood.
Final prison sentences of three years each for Tandler and her partner. Approximately €48 million in joint commissions.
Full reproduction of the official announcement if access to the BGH website is blocked.
Eligible people, three free masks and two vouchers for six masks each.
Initially €6 including VAT per mask supplied against a voucher. This does not establish pharmacies’ profit.
Reduction applying, among other things, to the second voucher period, from 16 February to 15 April 2021.
Randomised studies of physical interventions against respiratory viruses; limitations concerning adherence, bias and generalisability.
Statement on the 2023 review. Since June 2024, changes to the abstract and plain-language summary are no longer being pursued.
Cloth masks, surgical masks and FFP masks: product types, standards, filtration properties and fit. This archived information does not establish a current mask requirement.
Eight million masks in Munich. Söder, Scheuer and Lufthansa CEO Spohr receiving the shipment.
Boris Reitschuster’s article of 22 October 2026: the starting point for this dossier and its Madrid–Berlin comparison.
Andrea Tandler is Gerold Tandler’s daughter. Monika Hohlmeier, daughter of Franz Josef Strauß, facilitated contacts.
Used: Volume 1, 8.125b–c; Volume 2, 54.3. Summary and provenance on a separate reading page.
Experiment involving 74 children aged four to eight: altered emotion recognition; no significant impairment of the basic language processing tested. No evidence of long-term developmental harm.
Plan wearing times and recovery breaks for FFP masks in the risk assessment; prevent skin problems. Distinguishes FFP masks from medical face masks.
Discomfort while wearing masks, removal in specific situations and differences between mask types. At the time, no evidence of breathing impairment posing a health risk from the masks recommended for children. School photograph: Oksana Kuzmina / Adobe Stock.
Documented self-portraits of exhausted healthcare professionals and marks left by masks. Image: Instagram screenshot/covid_nurses. The strain of everyday hospital work cannot be attributed to masks alone.
Karl Lauterbach as Nina Warken’s predecessor at the Federal Ministry of Health; official documentation of the 2025 handover.
Lauterbach claimed that FFP2 masks provided reliable protection against infection with BA.2.75 and BA.5. Used to justify stricter requirements.
Additional protection against transmission compared with surgical masks was not established for untrained members of the public in everyday use; higher filtration in the laboratory.
Mandatory from 18 January, including at stations and stops, for people aged 15 and over; a one-week grace period before fines.
Cabinet decision and Aiwanger’s promise that the risk of infection would be reduced to a minimum.
6,024 randomised adults; 4,862 completed follow-up. No statistically significant difference in protection for the wearer from a recommendation to wear surgical masks.
599,314 children, 1,907 schools. Comparison across the age threshold of five/six years: no statistically significant reduction in the secondary attack rate.
Extending the mask requirement to 10- to 12-year-olds: no discernible additional benefit in a comparison of three cities. Ecological comparison.
29 studies; ear-loop models passed 3.6% of 222 recorded fit tests. Passing a fit test is not an infection rate.
22 observational studies, with no randomised study in children among the included studies. The authors judged the evidence insufficient.
Fewer self-reported respiratory symptoms over 14 days: 8.9% versus 12.2%. Unblinded study; no established effect on laboratory-confirmed COVID-19.
600 villages, 342,183 adults. Reduction in symptomatic seropositivity in the distribution and encouragement programme; aPR 0.91, 95% CI 0.82–1.00.
Standard conformity assessment, KN95 and coronavirus pandemic respirators (CPA); the CPA procedure ended on 1 October 2020.
Simplified tests of filter penetration, breathing resistance and donning. Distinction from respiratory protection fully tested to EN 149.
32 models in total: ten with low breathing comfort; twelve of the 22 models tested for fit did not meet all requirements.
Instruction, a close fit and risk assessment. The recommendation at the time for moderately strenuous work: 75 minutes of wear, followed by a 30-minute recovery break.
Twelve masks examined; material and surface content determined. Actual release and inhaled dose were not measured.
Three mask types under laboratory conditions. No TiO₂ nanoparticles detected in the released particles analysed.
1,003 search results, 24 included studies covering 631 masks. Mainly laboratory studies; comparisons with limit values have substantial methodological limitations.
Internal discussion of evidence for FFP2 use outside occupational safety. Additional context and subsequent explanation in source 24.
Editorial expression of concern about the 2022 study comparing N95 respirators with medical masks. Not a formal retraction.
The research letter published in 2021 measuring CO₂ under children’s masks was retracted.
Historical Telegram source collection with 1,103 entries, 756 media files and indexes of studies, schools, quotations and external sources.
90 adolescents, two schools, seven weeks; lower aerosol concentrations under a mask requirement. Small, non-randomised investigation incorporating modelling.
20 villages, 32,019 adults. COVID-19 incidence aRR 0.96 (95% CI 0.57–1.63); few events, no firm conclusion.
Broad review assesses the benefits positively depending on use, exposure and adherence; not a single new randomised trial.
79 heterogeneous studies, 61 with positive findings. Counting study results does not establish a pooled effectiveness of 77%.
Analysis of 66 reviews and approximately 300 primary studies. Addresses differing results, study designs and problems with evidence synthesis.
Approximately €2.12 billion for mask distribution and health insurers’ administrative costs; a further approximately €12 million for producing and mailing the vouchers.
18,753 community pharmacies, including branches, at the end of 2020; 18,461 at the end of 2021. Denominator used to calculate the sector average.
35.3 million printed voucher sheets; €491.4 million December flat-rate payment. Observed wholesale prices for FFP2 masks had fallen to 40–80 cents by the end of February 2021; the tax basis is not specified there.
28.5 million first and 25.4 million second vouchers for six masks; just under 2.5 million sets of ten for ALG II benefit recipients. Rounded figures, not precise final volume statistics.
VFlex 9152/9152S FFP2: €0.67 excluding VAT, minimum order 400. Other models: 8810, €1.86; Aura 9320+, €2.30 excluding VAT. Non-binding list prices.
Type IIR surgical masks: 50 for €6 excluding VAT, equivalent to 12 cents excluding VAT each. Historical offer price.
€540 including VAT for 1,080 masks: 50 cents per mask; standard DPD shipping within Germany is free at this order value.
20 for €12 including VAT: product price of 60 cents per mask; shipping may cost extra.
50 for €3.50 including VAT: 7 cents per mask excluding shipping. An individual DPD order incurs an additional €3.95 shipping charge.
DPD shipping costs €3.95 for orders under €50; free for orders of €50 or more. Basis for calculating the delivered price per mask.
January 2021: 1.1 billion filtering half masks with an import value of €166.7 million. A figure at the import stage, not a record of pharmacies’ purchase costs or additional private expenditure.
Masks are classified together with other health protection products. This category alone does not provide a separately identified total for private spending on masks.
An estimated 17 billion masks used by consumers. No breakdown by self-funding, employers and publicly funded spending; does not establish a national total for private expenditure.
The flat-rate payment is consideration for taxable supplies. VAT is not a pharmacy’s profit.
€109.98 including VAT for 2,000 masks: approximately 5.5 cents per mask; DPD shipping to Germany is free at this order value.
Two for €1.95 including VAT: 97.5 cents each. Product price excluding shipping.
The service’s own description at the time, offering a hearing test, self-assessment and privately issued card for €14.99. No new registrations today.
Section 28b(1), sentence 3, no. 3: exemption for deaf and hard-of-hearing people, their communication partners and accompanying persons; measures applied from 1 October 2022 to 7 April 2023.
Distinguishes the exempt group of people from removing a mask in specific situations to communicate with people with hearing impairments.
Hearing loss is assessed using hearing thresholds. This does not mean that every adult has clinical hearing loss.
Historical satire, opinion and campaign communication. October 2026 dates in filenames are upload dates, not established creation dates.
Accounts by those affected, describing proceedings and professional and personal consequences. The individual court decisions are linked separately.
52 instances of issuing incorrect health certificates; aggregate suspended sentence of one year and ten months upheld. Original decision.
His own account of the proceedings and their consequences; more than €130,000 in legal and procedural costs according to his account.
Published judgment against a recipient of a certificate refers to Jiang’s appeal judgment of 20 February 2024: 4,374 cases, two-year suspended sentence.
Reports that Karlsruhe Higher Regional Court dismissed the appeal on points of law against the two-year suspended sentence.
Her own account of the proceedings and financial consequences; approximately €113,000 in legal fees according to her account.
Final sentence of two years and eight months in prison and a three-year ban on practising; incorrect health certificates and other offences. Aggregate sentence.
Reports Bianca Witzschel’s release in July 2026. Does not establish that she was still imprisoned at the source cut-off date for this page.
Personal and professional consequences from her perspective. The separate sources are authoritative for the judgment date and current custody status.
Two years and ten months for 207 incorrect vaccination records, 190 of which also constituted incorrect health certificates. Reproduction of the anonymised full court judgment; vaccination certificates, not a mask exemption certificate case.
The Federal Court of Justice dismissed the appeal on points of law against the first partial judgment from Bochum. Its confirmation concerns these proceedings; other judgments must be considered separately.
His own account states that he actually served 26 months in custody and was released in May 2026. The portal’s headline on the sentence does not match the court judgments; time served and sentence imposed must be distinguished.
Duderstadt Local Court: 14-month suspended sentence for incorrect mask exemption certificates, incitement to hatred and insults. No substantiated conviction resulting in a three-and-a-half-year sentence.
Her own account of her suspended sentence, closure of her practice, suspension of her licence to practise, legal fees and life in Mexico. Personal consequences from her perspective.
Masks can be an effective tool; their effect depends on fit and use. The data available at the time did not support a general FFP2 recommendation; effects in schools could not be conclusively assessed.
Jens Spahn led the CDU/CSU parliamentary group from May 2025 to July 2026. The Bundestag documents the election of his successor.
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HISTORICAL SOURCE COLLECTION
The additional archive package contains historic posts, images and documents from 2021 to 2026. It can be downloaded as a complete collection. The sources listed above link directly to individual studies, official documents and decisions.
Open the historical archive package ↗ · Maskenfrei.express: all 51 images ↗