You can state whatever you like, but there's saying it and saying it, y'know? Carefully outlining that scholars disagree about the number of people killed during the Holocaust is one thing -- it may raise some hackles, but as long as you do it with all due scientific and academic diligence, you ought to be fine.
If you spout nonsense a la "Hitler was an OK guy, and so were the Nazis, and they never killed that many people" you're basically declaring allegiance with an ideology that by its very nature is unconstitutional and which cannot be made congruent with the aims, goals and means of a modern democratic republic. THAT is the part that'll get you indicted.
Even in America, free speech is not entirely free of consequences. In Germany, those consequences are more drastic, but they have little to do with the ACT of saying something, but rather with the implications of saying something that is unconstitutional.