Will the retention period in Germany be extended?
By Emanuel Böminghaus, Legacy Systems Expert and Managing Director, AvenDATA
By Emanuel Böminghaus
Legacy Systems Expert and
Managing Director, AvenDATA
Managing Director, AvenDATA
June 2025
Germany is once again preparing to revise its document retention regulations. The shortened retention periods introduced under former Finance Minister Christian Lindner as part of efforts to reduce bureaucracy are now set to be reversed by current Finance Minister Lars Klingbeil. The government intends to extend the legal retention period for accounting records and invoices back to ten years within the current year. This initiative is aimed at strengthening measures against tax evasion, undeclared employment and financial crime. The move is further supported by the increased use of automated data analysis systems, enabling more comprehensive evaluations.
What Does This Mean for Companies?
- Tax relevant data must be retained significantly longer than previously assumed.
- Legacy systems that have already been decommissioned or are scheduled for shutdown may need to be reactivated or archived in full legal compliance.
- For IT and compliance departments, this means increased pressure and a greater need for action and especially in complex system environments such as SAP, Navision, Oracle, or other ERP platforms.
Our recommendation: Companies should now assess whether their current data management strategies align with future legal requirements. Acting early helps avoid costly retrofitting and legal risks. AvenDATA supports this with a secure, web-based archiving solution for legacy systems legally compliant, GoBD-certified, and available long-term.
Are you planning to archive a legacy system?