• Stab:
  Formed in 7.40 at Bordeaux-Merignac. On 22.12.40 redesignated Stab/KG28.
  Reformed 1.4.41 at Bordeaux-Merignac. In October 1944 transferred to Germany, and was to begin conversion to Me 262 fighters. Disbanded 2.2.45. Bases:

  7.40 - 12.40	Bordeaux-Merignac	9. Flieger-Dvision IX. Fliegerkorps (from 10.40)	He 111H
  4.41 - 7.44	Bordeaux-Merignac	Fl. Fü. Atlantik X. Fliegerkorps (from 4.44)	Fw 200C, Ju 88A
  7.44 - 10.44	Gardermoen	Luftflotte 5	Fw 200C
  10.44 - 12.44	Schwäbisch-Hall	Luftflotte 10	none
  12.44 - 2.45	Lübeck-Blankensee	Luftflotte 10	none

• I. Gruppe:
  • Gruppenkommandeure:
    • Maj Edgar Petersen, 1.11.39 - 4.41
    • Hptm Daser, 4.41 -
    • Hptm Fritz Fliegel, 1942
    • ?

  1./KG40 was formed 1.11.39 at Bremen with Fw 200C bombers. Stab I. and 2./KG40 was formed 1.5.40, and 3./KG40 on 1.6.40.
  In 9.40 3./KG40 became Ausb.Sta./KG40, and was reformed. In 6.42 2./KG40 and 7./KG40 exchanged designations.
  In early 1.43 1. and 3./KG40 moved to Stalino as > KGrzbV 200 (to transport supplies to Stalingrad). Both staffeln would later be united as the new 8./KG40. A new 1. and 3./KG40 began forming in Fassberg with He 177 bombers from 1.43.
  In 12.43 2./KG40 and 8./KG40 exchanged designations.
  Was to begin conversion to Me 262 fighters in 10.44. Disbanded 2.2.45.
  Bases:

  1.11.39 - 15.4.40	Bremen	ObdL	Fw 200C, He 111
  15.4.40 - 25.4.40	Aalborg-West	X. Fliegerkorps	Fw 200C
  25.4.40 - 12.6.40	Copenhagen (Kastrup)	X. Fliegerkorps	Fw 200C
  12.6.40 - 17.3.42	Bordeaux-Merignac*	9. Flieger-Division IX. Fliegerkorps (from 10.40) Fl. Fü. Atlantik (from 4.41)	Fw 200C, He 111H
  17.3.42 - 1.43	Trondheim-Vaernes**	Fl. Fü. Nord (West)	Fw 200C
  1.43 - 19.12.43	Fassberg**	Luftwaffenbefehlshaber Mitte	He 177
  19.12.43 - 1.44	Chateaudun***	IX. Fliegerkorps	He 177
  1.44 - 15.5.44	Fassberg	Luftflotte Reich	He 177
  15.5.44 - 18.6.44	Orleans-Bricy		He 177
  18.6.44 - 12.7.44	Toulouse-Blagnac	IX. Fliegerkorps	He 177
  7.44 - 10.44	Trondheim-Vaernes	Luftflotte 5	He 177
  10.44 - 12.44	Schwäbisch-Hall	Luftflotte 10	none
  12.44 - 2.45	Neuburg	Luftflotte 10	none

  * part of the unit at Heraklion and Eleusis (X. Fliegerkorps) 8.41 - 9.41.
  ** In 11.43 2./KG40 in Trondheim-Vaernes with Fw 200C, moved to Germany and was disbanded. A new 2./KG40 was formed from 8./KG40 with He 177. The 3./KG40 moved to Trondheim-Vaernes in 11.43, probably still with Fw 200C. 3./KG40 remained in Norway (Trondheim), until joined by the rest of the Gruppe in 7.44.
  *** Only 1./KG40 and about half of 2./KG40 moved to Chateaudun.
  

• II. Gruppe:
  • Gruppenkommandeure:
    • Hptm Wendt Freiherr von Schlippenbach, 1.41 - 7.4.42
    • Hptm Waldemar Hörner zu Drewer, 8.4.42 - 25.6.42
    • Maj Martin Kästner, 28.6.42 - 19.6.43
    • ?

  4./KG40 was formed 1.1.41 with He 111 bombers, while the rest of the Gruppe was formed 1.5.41 at Lüneburg, with Do 217:
      Stab II./KG40 new
      4./KG40
      5./KG40 new
      6./KG40 new

  In late 5.43 began conversion to Me 410 destroyers. In 6.43 redesignated V./KG2:
      Stab II./KG40 became Stab V./KG2
      4./KG40 became 14./KG2
      5./KG40 became 15./KG2
      6./KG40 became 5./KG2

  Reformed 25.10.43 at Burg-Magdeburg from I./KG50 with:
      Stab II./KG40 from Stab I./KG50
      4./KG40 from 1./KG50
      5./KG40 from 2./KG50
      6./KG40 from 3./KG50

  and moved to Bordeaux-Merignac. Conducted training missions at Graz with Hs 293 missiles. Was to begin conversion to Me 262 fighters in 10.44. Disbanded 2.2.45.
  Bases:

  1.41 - 7.41	Lüneburg	Luftwaffenbefehlshaber Mitte	He 111, Do 217
  7.41 - 9.41	Cognac	Fl. Fü. Atlantik	He 111, Do 217
  9.41 - 17.3.43	Soesterberg	IX. Fliegerkorps	Do 217
  17.3.43 - 6.43	Gilze Rijen	IX. Fliegerkorps	Do 217, Me 410
  25.10.43 - 7.44	Bordeaux-Merignac*	Fl. Fü. Atlantik X. Fliegerkorps (from 4.44)	He 177
  7.44 - 10.44	Gardermoen	Luftflotte 5	He 177
  10.44 - 12.44	Schwäbisch Hall		He 177
  12.44 - 2.45	Parchim	Luftflotte 10	none

  * 4./KG40 at Toulouse-Blagnac, 14.6 - 16.6.44; 6./KG40 at Tarbes, 14.6 - 20.6.44
  

• III. Gruppe:
  • Gruppenkommandeure:
    • ?
    • Hptm Robert Kowalewski, 8.41 - 9.43
    • ?
    • Maj Dr. Lambert von Konschegg, ? - 2.45

• Formed 24.3.41 at Brest-Lanveoc from I./KG1 with:
      Stab III./KG40 from Stab I./KG1
      7./KG40 from 1./KG1
      8./KG40 from 2./KG1
      9./KG40 from 3./KG1

  12.41 - 5.42 converted to Fw 200C bombers, beginning with the 7. staffel.
  In 6.42 7./KG40 and 2./KG40 exchanged designations.
  In 2.43 a new 8./KG40 was formed from 1. and 3./KG40. In 12.43 8./KG40 and 2./KG40 exchanged designations.
  Was to begin conversion to Me 262 fighters in 9.44. In 10.44 8./KG40 became Transport Staffel Condor. III./KG40 was disbanded 2.2.45.
  Bases:

  3.41 - ?6.41	Brest-Lanveoc	Fl. Fü. Atlantik	He 111
  ?6.41 - 11.43	Bordeaux-Merignac*	Fl. Fü. Atlantik	He 111, Fw 200C
  11.43 - 7.44	Cognac**	X. Fliegerkorps	Fw 200C
  7.44 - 9.44	Trondheim-Vaernes	Luftflotte 5	Fw 200C
  9.44 - 2.45	Lübeck-Blankensee	Luftflotte 10	none

  * 9./KG40 at Rennes in 4.42. The 9./KG40 was stationed at Soesterberg during Operation Cerberus 2.42. Between 10.42 and 2.43 9./KG40 operated in the Mediterranean, flying supplies to Afrika, first between Crete and Tobruk, and later between Lecce and Tunisia. Apparently also 7./KG40 flew some of these missions. From 3.43 8./KG40 began conversion to He 177 at Fassberg, while 7./KG40 was based at Cognac and 9./KG40 at Bordeaux-Merignac.
  ** Part of the Gruppe was based at Avord, 2.44 - 3.44; 7./KG40 at St. Jean d'Angely, 2.44 - 7.44
  

• IV. (Erg.) Gruppe:
  • Gruppenkommandeure:
    • Olt Edmund Daser, 15.4.41 - 31.8.41
    • Maj Roman Dawczynski, 9.41 - 1943
    • Hptm Albrecht Kuntze, 1943 - 5.7.43
    • ?
    • Hptm Siegfried Freiherr von Cramm, 6.11.44 - 22.1.45

  Ausbildungsstaffel/KG40 was formed 19.3.40 at Lüneburg from 3./KG40. On 22.12.40 redesignated Ergänzungsstaffel/KG28.

  Erg.Sta./KG40 was formed 15.4.41 in Lüneburg, and on 1.9.41 became Stab IV./KG40, now at Lechfeld:
      Stab IV./KG40 from Erg.Sta./KG40
      10./KG40 new
      11./KG40 new
      12./KG40 new
  
  On 20.5.42 10./KG40 became 15./KG40, and was reformed 6.42.
  17./KG40 was formed 17.9.43 in Brandenburg-Briest from 4.(Erg.)/KG50.
  On 1.11.43 10./KG40 became 3./Erg.Zerst.Gr., and IV./KG40 was reorganised:
      Stab IV./KG40
      10./KG40 from 17./KG40
      11./KG40 (old)
      12./KG40 (old)
      13./KG40 new (1.1.44)
  
  On 12.7.44 redesignated Ergänzungs-Kampfgruppe 177
      Stab IV./KG40 was disbanded
      10./KG40 became 1./ErgKGr 177
      11./KG40 became 2./ErgKGr 177
      12./KG40 disbanded
      12./KG40 disbanded
  
  Reformed 6.11.44 in Neuburg from Ergänzungs-Kampfgruppe 177 with:
      Stab IV./KG40 from Stab/ErgKGr 177
      10./KG40 from 1./ErgKGr 177
      11./KG40 from 2./ErgKGr 177
      12./KG40 from 3./ErgKGr 177
  
  On 22.1.45 redesignated II./EKG (J):
      Stab IV./KG40 became Stab II./EKG (J)
      10./KG40 became 5./EKG (J)
       11./KG40 became 6./EKG (J)
       12./KG40 became 7./EKG (J)
  Bases:

  19.3.40 - 2.6.41	Lüneburg	He 111, Fw 200
  3.6.41 - 20.8.41	Landsberg	Fw 200, Do 217
  21.8.41 - 1.42	Lechfeld*	Fw 200, Do 217
  1.42 - 8.42	Orleans-Bricy*	Fw 200, Do 217
  8.42 - 19.12.43	Chateaudun*	Fw 200, Do 217, He 177
  20.12.43 - 1.44	Orleans-Bricy*	Fw 200, He 177
  1.44 - 12.7.44	Lechfeld*	Fw 200, He 177
  6.11.44 - 22.1.45	Neuburg*	He 177

  * 11./KG40 at Neuburg, 1.9.41 - 1.42; 17./KG40 at Brandenburg-Briest (16.9.43 - 9.43) and Schwäbisch-Hall (9.43 - 1.11.43)
  * 11./KG40 at Fassberg (20.12.43 - 7.1.44); 10./KG40 at  Schwäbisch-Hall (1.11.43 - 1.44); 10., 11., 12./KG40 at Lichtenau (12.44 - 22.1.45)
  

• V. Gruppe:
  • Gruppenkommandeure:
    • Hptm Gerhard Korthals, 1.7.42 - 3.11.42
    • Hptm Helmut Dargel, 12.11.42 - 30.12.42
    • Maj Alfred Hemm*, 3.43 - 9.43
      * at times acting commander between 1.7.42 and 13.11.43

13./KG40 was formed in 8.42 at Nantes, with Ju 88C fighters. The rest of the Gruppe was formed 1.43 at Kerlin-Bastard:
    Stab V./KG40 new
    13./KG40
    14./KG40 new
    15./KG40 from 10./KG40

Remained there during its existence (Fl. Fü. Atlantik), with detachments at Bordeaux-Merignac and Cognac. Only used Ju 88C fighters.

A 16./KG40 was formed in 8.43. In 10.43 redesignated I./ZG1:
    Stab V./KG40 became Stab I./ZG1
    13./KG40 became 1./ZG1
    14./KG40 became 2./ZG1
    15./KG40 became 3./ZG1
    16./KG40 became 9./ZG1

A Nachtjagdstaffel/KG40 existed in 1943 at Bordeaux-Merignac (Kommando Kunkel). Used Ju 88C fighters. Disbanded 7.44.