The document, dated February 17, outlines the offers of cooperation extended by Berlin to Athens in recent months, such as offering advice by the public body for development aid.
“The provisional appraisal of German offers of support is discouraging,” the document said.
“The request by Greece for concrete measures of help is restrained,” it added, saying that improving economic competitiveness did not appear to be a priority for Athens which, from Germany’s viewpoint, was “unacceptable”.
France, Sweden and the Netherlands have had a similar reaction to their offers of help, the document said.
According to Tuesday’s Financial Times Deutschland, about 160 German tax officials, including some who have already retired, have volunteered to go to Greece to help overhaul its tax administration.
A spokesman for German Economics Minister Philipp Rösler told reporters that Germany was nevertheless “always ready to make offers of help” and stressed the text was just an “intermediary appraisal.”
Rösler headed a business delegation to Greece in October.