The legal basis for supervision in Germany is primarily found in the German Banking Act (Kreditwesengesetz).

Other rules and regulations governing supervision in Germany are chiefly contained in the savings bank laws issued by the state governments, in the Safe Custody Act (Depotgesetz) or in the Building and Loan Associations Act (Bausparkassengesetz) and in relevant regulations, such as the Reports Regulation (Anzeigeverordnung), the Holder Control Regulation (Inhaberkontrollverordnung) or the Regulation Governing Large Exposures and Loans of €1 Million or More (Großkredit- und Millionenkreditverordnung).