The law dictates specific periods, which typically begin at the end of the calendar year in which the document was created.
Definiert die steuerrechtlichen Anforderungen und Fristen für die Aufbewahrung von Unterlagen (§ 147 AO). revisionssichere archivierung gesetz
[Generated AI] Date: April 14, 2026
October 26, 2023 Subject: Analysis of legal principles, relevant laws, and technical requirements for compliant digital archiving in Germany. The law dictates specific periods, which typically begin