GERMAN FRICATIVE PHONEMES: FEEDBACK
The two fricatives [ç] and [x] should be considered allophones of the same phoneme, at least on the evidence of these words. The reasons are:
In reality, the situation is a little more complex than this, but on the evidence on these words there is a single phoneme with [ç] and [x] as two of its allophones. So a phonemic transcription of German would use the same symbol for both sounds. For example, we could write /dɔlx/ dagger and /buːx/ book.