Abstract. This study provides for the first time data on the stratification of NO and N₂O production with soil depth under aerobic and anaerobic incubation conditions for different temperate forest sites in Germany (spruce, beech, clear-cut) and the Netherlands (Douglas fir). Results show that the NO and N₂O production activity is highest in the forest floor and decreases exponentially with increasing soil depth. Under anaerobic incubation conditions NO and N₂O production was in all soil layers up to 2-3 orders of magnitude higher then under aerobic incubation conditions. Furthermore, significant differences between sites could be demonstrated with respect to the magnitude or predominance of NO and N₂O production. These were driven by stand properties (beech or spruce) or management (clear-cut versus control). With regard to CH₄ the most striking result was the lack of CH₄ uptake activity in soil samples taken from the Dutch Douglas fir site at Speulderbos, which is most likely a consequence of chronically high rates of atmospheric N deposition. In addition, we could also demonstrate that CH₄ fluxes at the soil surface are obviously the result of simultaneously occurring uptake and production processes, since even under aerobic conditions a net production of CH₄ in forest floor samples was found. The provided dataset will be very useful for the development and testing of process oriented models, since for the first time activity data stratified for several soil layers for N₂O, NO, and CH₄ production/oxidation activity for forest soils are provided.