The European Union spends a large fraction of its budget on the Common Agricultural Policy (CAP). Among these spendings are direct payments, which are mainly aimed to provide a basic income for farmers decoupled from production. The rest of the CAP budget is spent for market related expenditures and rural development. The processes that govern the distribution of these funds are subject to complex regulations captured in EU and national law. The member states are required to operate an Integrated Administration and Control System (IACS), which includes IT systems to support the complex processes of subsidy distribution. The process considered in this dataset covers the handling of applications for EU direct payments for German farmers from the European Agricultural Guarantee Fund. The process repeats every year with minor changes due to changes in EU regulations. The dataset is extracted from the systems of data experts, Germany. Their tool profil c/s