On June 6th 1944, there was 22 German Divisions in Italy about 60 is Western Europe and 157 fighting in the East.

This is from the book Day of Battle.

Made a cool graph concerning your question, see here.

The information is obtained from this table, which in turn is based on the works of Georg Tessin in his accounting of the Wehrmacht and Waffen SS titled: Verbände und Truppen der deutschen Wehrmacht und Waffen-SS 1939-1945.

Notes by the compiler:

In the 19 volumes that comprise this work each division has listed a monthly assignment showing higher attachments during the war. This summarized listing was obtained by compiling all of the divisional listing as reported in the Tessin work. I should also point out that each division might have a different report date for each month and this will mean that a division located on the Eastern front at the beginning of the month might not be located on that front at the end of the month. This list was prepared to provide a quick reference to determine the relative comparisons by front of the numbers of divisions assigned throughout the war. I should also note that the column titled ‘Germany’ actually means home and as such this could represent all non-combatant regions of the war such as that area known as the “General Government” or Denmark. Finally, divisions established in the latter months of the conflict are only included if Tessin showed a higher assignment existing for the division.

As a further note from myself: although the overall amount of divisions remained more or less constant during the later parts of the war, many of these became severely depleted even though they are still counted as full divisions in the graph.