Overview of the statutory retention periods in Germany:
Documents | Retention period | Reference |
Annual financial statements | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Annual financial statements (balance sheet and income statement) | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 1 The Fiscal Code of Germany |
Bank documents and account statements | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 1 The Fiscal Code of Germany |
Booking documents | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 4 German Commercial Code |
Booking documents and invoices | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 4 The Fiscal Code of Germany |
Bookkeeping | 6 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 The Fiscal Code of Germany) |
Books and records | 10 years | Sec. 147 (3) The Fiscal Code of Germany (AO) i. c. w. Sec. 147 (1) No. 1 AO |
Certificate of incapacity for work | 5 years | Sec. 6 (1) Expenditure Compensation Act (Aufwendungs-entschädigungsgesetz) |
Company integration management documents | 5 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 AO The Fiscal Code of Germany (Abgabenordnung) |
Contracts | 6 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 The Fiscal Code of Germany |
Data protection training (GDPR) | 2 years | Art. 5, 32 (4) GDPR |
Data subject requests (GDPR) | 4 years | Art. 5, Art. 6 (1) lit. f GDPR |
Employement contract documents | 10 years | Sec. 147 (1) No. 1 The Fiscal Code of Germany (Abgabenordnung) |
Employment termination | 3 years | Sec. 195 German Civil Code (Bürgerliches Gesetzbuch) |
Group financial statements | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Group reports | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Individual financial statements | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Insurance policy | 6 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 The Fiscal Code of Germany |
Inventories | 10 years | Sec. 147 (3) The Fiscal Code of Germany (AO) i. c. w. Sec. 147 (1) No. 1 AO |
Inventories | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Invoices | 10 years | Sec. 14b (1) UstG |
Job application | 6 months | Sec. 26 German Federal Data Protection Act (BDSG) i. c. w. Sec. 15 (4) General Act on Equal Treatment (Allgemeines Gleichbehandlungsgesetz), Sec. 61b (1) Labour Court Act (Arbeitsgerichtsgesetz) |
Level reports | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 1 The Fiscal Code of Germany |
Logbooks | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 1 The Fiscal Code of Germany |
Maternity protection documents | 2 years | Sec. 27 (5) Maternity Protection Act (Mutterschutzgesetz) |
Offers | 6 years | Sec. 147 (3) i. c. w. Sec.147 (1) No. 5 The Fiscal Code of Germany |
Opening balance | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 1 The Fiscal Code of Germany |
Opening balance sheets | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Order confirmations | 6 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 The Fiscal Code of Germany |
Payroll account | 7 years | Sec. 41 (1) Income Tax Act (Einkommenssteuergesetz) i. c. w. Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 AO The Fiscal Code of Germany (Abgabenordnung) |
Protocol | 1 year | Sec. 76 (4) German Federal Data Protection Act |
Record of working time (of more than 8 hours on weekdays) | 2 years | Sec. 16 (2) Working Time Act (Arbeitszeitgesetz) |
Record of working time (relevant to income tax and social security) | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 2, 3 German Commercial Code (HGB) i. c. w. Sec. 147 (3) i. c. w. Sec. 147 (1) No. 4 AO The Fiscal Code of Germany (Abgabenordnung) |
Registration documents for social and health insurance | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 4 AO The Fiscal Code of Germany (Abgabenordnung) |
Reminders | 6 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 5 The Fiscal Code of Germany |
Section reports | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Services from the company pension plan | 30 years | Sec. 18a Act on the improvement of company pension schemes (Gesetz zur Verbesserung der betrieblichen Altersversorgung) |
Social insurance accounting documents | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 4 AO The Fiscal Code of Germany (Abgabenordnung) |
Tax returns and advance turnover tax return | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 1 The Fiscal Code of Germany |
Trade letters | 6 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 2, 3 German Commercial Code |
Trade or business letters | 6 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 2, 3 The Fiscal Code of Germany |
Trading books | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Travel expense report | 10 years | Sec. 147 (3) i. c. w. Sec. 147 (1) No. 4 AO The Fiscal Code of Germany (Abgabenordnung) |
Warning | 3 years | Sec. 195 German Civil Code (Bürgerliches Gesetzbuch) |
Work accident report | 5 years | Sec. 24 (6) Regulation 1 (recommendation) German Statutory Accident Insurance (Deutsche Gesetzliche Unfallversicherung) |
Work instructions | 10 years | Sec. 257 (4) i. c. w. Sec. 257 (1) No. 1 German Commercial Code |
Youth employment protection documents | 2 years | Sec. 50 (2) Youth Employment Protection Act (Jugendarbeitsschutzgesetz) |