Retention periods
Legal regulations
Which laws regulate the storage of files and data?
retention periods
HGB civil law, BGB, ZPO, commercial code, tax law, EStG, KStG, GewStG, AO, civil law, BGB, ZPO
Also in: Stock Corporation Act, Banking and Insurance Act, Civil Service Law, Law on the Adaptation of the Formal Requirements of Private Law and other regulations to modern legal transactions
A destruction of documents is not permitted as long as the period for the tax assessment has not yet expired.
6 years
- declarations of assignment
- letters of credit
- memos
- Offers
- bank guarantees
- import documents
- export documents
- bills of lading
- business letters
- Expert Opinions
- commercial letters
- price lists
- logs
- Inspection books/maintenance books vehicle
- complaints
- correspondence
- Training and education certificates
- statistics
- Accident report/accident report
- Shipping and Freight Documents
- customs documents
ten years
- billing documents
- Proof of change in the computer accounting
- fixed asset books and indexes
- delivery notes
- work instructions
- Orders/order acceptance
- export documents
- A/R Invoices
- Field Service Billing
- bank receipts
- bank guarantees
- consignment notes
- contribution statement
- Receipts with book function
- inventories and reports
- operating statement sheets
- utility bill
- audit reports
- operations diary
- assessment documents
- hospitality records
- balance sheets
- accounting documents
- Booking Instructions / Booking Receipts
- loan documents
- standing order documents
- accounts receivable lists
- Deposit Statements
- incoming invoices
- appraisal documents
- Schedules/shift report
- opening balances
- mileage reimbursement documents
- financial reports
- payrolls
- business reports
- Profit and Loss Account
- land register excerpts
- Property register (inventory)
- credit notes
- trading books
- extracts from the commercial register
- Main Closing Summary
- inventories
- investment allowance
- financial statements
- Notes to the Financial Statements
- journals
- calculation documents
- cash reports
- cash books
- Bill
- charts of accounts
- bank statements
- Consolidated financial statements / Group management report
- cost plans
- sick notes
- credit records
- Delivery notes/proof of performance
- Wage slips / time slips
- payrolls
- Magnetic tapes with book function
- dunning notices
- rental documents
- cash on delivery receipts
- subbooks
- Organizational documents EDP accounting
- lease documents
- personnel files
- case files
- audit reports
- receipts
- bills
- travel expense reports
- ledger accounts
- balance sheets
- check and bill of exchange documents
- Memory allocation plan IT accounting
- donation receipts
- tax records
- Timesheets
- daily reports
- overtime lists
- vacation requests
- Liabilities (compilations)
- sales books
- register of assets
- Capital-forming performance (documents)
- insurance policies
- contracts
- Goods receipt and payment ledgers
- money orders
- interim balance
20 years
- Accident victim (documents about a)
- Professional association infringement procedures.
30 years
- death notice
- Medical records (inpatients
- staff health screenings
- narcotics book
- Radiation treatment (records and calculations)
- Resident Records
- Loan agreements after the end of the contract
- Dunning notices Rental documents including property documents
- Judgments and case files
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Send us your request now
If you have any further questions, we would be happy to advise you personally and provide you with answers.
Andreas Schulze -PAPERSHRED®