The league operated in eighteen regional divisions with the league containing 216 clubs all up, 41 more than the previous season. The majority of Gauligas were regionally sub-divided during the season, with finals or final rounds played to determine the champions. The league champions entered the 1940 German football championship, won by FC Schalke 04 who defeated Dresdner SC 1–0 in the final. It was Schalke's fifth national championship, with the club winning six championships all up during the Gauliga era.[1]
The number of Gauligas, eighteen, remained unchanged compare to the previous season which had seen the addition of the Gauliga Ostmark and Gauliga Sudetenland to the original sixteen.[3][4]
The 1939–40 Gauliga champions qualified for the group stage of the German championship. SK Rapid Wien, SV Waldhof Mannheim, Dresdner SC and FC Schalke 04 won their championship groups and advanced to the semi-finals with the latter two reaching the championship final which Schalke won.[9][10][11]
FC Schalke 04 won their seventh consecutive Gauliga title, Fortuna Düsseldorf won their fifth consecutive one, Vorwärts-Rasensport Gleiwitz their third consecutive title while Stuttgarter Kickers, Dresdner SC, CSC 03 Kassel and VfL Osnabrück defended their 1938–39 Gauliga title.[10][12][13][14][15][16][17]