TEXT: German 1941 TO&E Notes
  By Greg Moore
  In order to increase the number of Panzer divisions from ten to twenty or more, the Germans
  dropped the number of Panzer regiments in all divisions down to one with divisions having either two or
  three battalions of tanks.  However the number of tanks in a battalion was beefed up a little for the start
  of the Russian Campaign and the tanks were upgraded as well.  Panzer I is mostly phased out of combat
  service although they are still present in small numbers in some divisions.  Panzer II is now  a supporting
  tank with nearly all battalions having just a few to scout and support the heavier tanks.  Panzer III’s have
  nearly all had their armor upgraded to a strength of 6 and the main gun is 50L42 on most with a few
  37/45 still hanging around.  Panzer 35t and 38t still equip 6 Panzer division and all battalions have about
  the same number of Panzer IV with the short 75L/24 gun for support.  Panzer III and IV with the longer
  guns are not yet in service but T-34’s and KV-I’s are still rare and widely dispersed the Germans have a
  pretty good edge on all those T-26’s and BT-5’s which the Russians are largely equipped with.
  The number of infantry battalions in the Panzer divisions has been standardized at four (two
  regiments of two battalions each).  Note that halftracks are still rare for the Germans.  Though on paper,
  the infantry in the Panzer Divisions should all be mounted in halftracks, German production has not yet
  come close to producing enough to supple the demand.  What few that existed were trickled out to the
  divisions with most German Panzer divisions having only enough to equip one company of one battalion
  for the whole division although the 1st panzer was lucky enough to have two full battalions equipped.
  New Units
       After the French Campaign, the standard 37mm AT gun was deemed to have been
  inadequate to deal with some of the heavier tanks so the Germans decided to upgrade to a
  50mm gun. At the start of the Russian campaign however, production of the new 50mm gun
  was still low so the Germans beefed up a few of their anti-tank battalions by issuing captured
  47mm AT guns to make up part of the battalions, mostly in Infantry divisions.  These captured guns
  came from France, Czechoslovakia, and Belgium with a few also purchased from Italy.  These 47mm
  guns should show up occasionally throughout the rest of 1941 as they were frequently issued as
  replacements.  By 1942,  most AT guns will be the 50mm.
       A few of the German AT battalions in 1941 included some of the 28mm PzB 41 gun.  This
  was only a 28mm weapon but used the squeezebore principle to achieve a very high velocity.
  This gave good performance but the velocity tailed off quickly with range and the gun wore
  out quickly as well.  The infantry liked this gun in the early part of the war due to its small size
  and hard punch but it was obsolete by 1942 and shows up mostly in mountain divisions and paratroopers
  after that.
       The Germans were impressed by the performance of the French Panhard armored car in the
  French Campaign and equipped the Recon Battalions of two of their Panzer Divisions (the 7th
  and the 20th) for the start of the Russian Campaign with them.
  
       The TO&E’s include HMG units for the infantry battalions.  After some debate, they have
  been shown with the 6-I-6-6-1 units available on Ward’s Imstrat Site.  Those stronger units
  should not have the ability to participate in CAT attacks.  Also in consideration to represent
  those HMG units were these weaker units which would have the ability to CAT (when stacked
  with rifle units).  I have included some of these units for those who may wish to experiment with them or
  just want another HMG type unit available.  This unit represents four heavy machine guns.
       The Germans used all the captured tanks they could get their hands on for something
  useful.  Most were used in secondary roles such as security in occupied areas or were rebuilt
  into other roles such as self-propelled artillery or tank destroyers.  The 100th Panzer Flame
  Battalion took a few British A-13’s to Russia with them to help support their flame tanks and
  used them up the first summer.
       The Germans put many captured French tanks into service.  This counter represents the
  French B1-bis tanks which were part of the 102nd Flame Battalion and served as support to the
  flame tanks.  These units represent three tanks each.
       The Germans modified 24 B1-bis tanks into flame tanks by removing the 75mm gun in the
  hull and replacing it with a flame projector.  These 24 tanks were organized into 2 companies
  with three regular B1-bis tanks in support for each company.  These two companies became
  the 102nd Flame Panzer Battalion and were available in Russia starting on June 23.  These
  units represent three tanks each.
  
SOURCE: textdata/thevault/Panzer Leader & Panzer Blitz/Operation Barbarossa/German1941notes.pdf