Document Retention Periods
Find statutory document retention periods under HGB and AO, from booking records to personnel files, entirely in your browser.
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Document Retention Periods: keep your records for the right amount of time
For business owners and freelancers, record retention is critical: disposing of documents too early can cause problems in tax audits. This tool shows the statutory periods under German commercial law (HGB § 257) and tax code (AO § 147). Enter your year of creation and it also tells you until when you need to keep the record.
Key periods
- 10 years: commercial books, inventories, annual accounts and management reports.
- 8 years: booking receipts and all kinds of records (invoices, cash receipts) and payroll records. Shortened from 10 to 8 years effective 01.01.2025.
- 6 years: received and sent business letters and other tax-relevant documents.
- Contracts: term of the contract plus the limitation period.
The period starts at the end of the calendar year in which the record was created. This overview is not legal advice; when in doubt, consult a tax advisor.
Frequently asked questions
How long must I keep invoices?
Invoices and booking receipts generally must be kept for 8 years since 01.01.2025, starting the year after they are created. It was 10 years before.
When does the retention period start?
It starts at the end of the calendar year in which the record was created.
Does the 8-year rule apply to old documents?
Yes. If the old 10-year period had not expired by 01.01.2025, the new 8-year period applies. Some practitioners still recommend the longer period out of caution, but there is no statutory obligation to do so.
Are my inputs stored?
No. The tool runs entirely locally in your browser; no data is transmitted or stored.