AFAIK, it is mostly developed in-house, at least the original version was developed by the Bavarian tax office. In my experience, if government software (for sc

AFAIK, it is mostly developed in-house, at least the original version was developed by the Bavarian tax office. In my experience, if government software (for schools, tax offices, political participation, etc.) is developed by an external company, the primary objective of the company often quickly transforms from "creating usable software for all citizens" to "drain the most amount of money out of the infinite resources of the federal government".