The tactical formation is considered an important factor in soccer, however, changes in tactical formation during matches (in-game) and the distinction between offensive and defensive formations has rarely been considered in previous studies analyzing match performance. Therefore, objectives of this study were to investigate the following research questions: (i) How frequently do in-game formation changes occur? (ii) What contextual factors are associated with these changes? (iii) How often do defensive and offensive formations differ? The sample consisted of 81 matches (n = 162 single team cases) of the 2020/2021 German Bundesliga season. For each case, the starting formations (i.e. defensive and offensive) and in-game formation changes were recorded by observation of video data. For each in-game formation change, the contextual variables "point in time," "substitutions," and "goals" were recorded. In-game formation changes were found in 29.6% of the cases studied. Most in-game formation changes were discovered for the second half (95.2%), when the own team substituted at least one player (76.2%), and when the opposing team was leading the match (69.0%). In 25.3% of the investigated cases, the offensive and defensive formations of a team differed. Concluding, in-game formation changes are a relatively common phenomenon and, therefore, must be considered in the methodology of future research on tactical formation in soccer. The same applies to the distinction between offensive and defensive formation. Furthermore, coaches can use the findings to anticipate possible opposing team in-game formation changes earlier (e.g. in the second half, when the own team is leading and the opponent is substituting a player).
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