Your Gauss-Krueger projection uses +datum=potsdam
. Up to 2012, this was hard coded in proj4 to a very unprecise value using a 3-parameter-transformation.
You find more exact values for 7-parameter transformations in this topic:
http://forum.openstreetmap.org/viewtopic.php?id=12723
There is an even better ntv2-grid transformation available here (take the binary), that has to be in the same folder as your application and data, unlsss you specify full pathnames.
To compare the different possible values, I made this test batch file:
echo epsg31467-epsg4326 >out.txt
cs2cs +init=epsg:31467 +to +init=epsg:4326 31467.txt >>out.txt
echo proj-Definition epsg >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +datum=potsdam +units=m +no_defs +to +init=epsg:4326 31467.txt >>out.txt
echo proj-definition Qgis >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +init=epsg:4326 31467.txt >>out.txt
echo proj-definition nadgrid >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +x_0=3500000 +y_0=0 +k=1.000000 +ellps=bessel +units=m +nadgrids=./BETA2007.gsb +wktext +to +init=epsg:4326 31467.txt >>out.txt
echo epsg31467-epsg3785 >>out.txt
cs2cs +init=epsg:31467 +to +init=epsg:3785 31467.txt >>out.txt
echo proj-definition Qgis >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +init=epsg:3785 31467.txt >>out.txt
echo proj-definition nadgrid >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +x_0=3500000 +y_0=0 +k=1.000000 +ellps=bessel +units=m +nadgrids=./BETA2007.gsb +wktext +to +init=epsg:3785 31467.txt >>out.txt
echo epsg31467-epsg3857 >>out.txt
cs2cs +init=epsg:31467 +to +init=epsg:3857 31467.txt >>out.txt
echo proj-definition Qgis >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +init=epsg:3857 31467.txt >>out.txt
echo epsg31467-epsg900913 >>out.txt
cs2cs +init=epsg:31467 +to +init=epsg:900913 31467.txt >>out.txt
echo epsg31467-proj900913 >>out.txt
cs2cs +init=epsg:31467 +to +proj=merc +a=6378137 +b=6378137 +lat_ts=0.0 +lon_0=0.0 +x_0=0.0 +y_0=0 +k=1.0 +units=m +nadgrids=@null +wktext +over +no_defs 31467.txt >>out.txt
echo proj31467-proj900913 >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +proj=merc +a=6378137 +b=6378137 +lat_ts=0.0 +lon_0=0.0 +x_0=0.0 +y_0=0 +k=1.0 +units=m +nadgrids=@null +wktext +over +no_defs 31467.txt >>out.txt
with any sample Gauss-Krüger lon-lat coordinate pair in 31467.txt