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An overview of the statutory retention periods in Germany.

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Document	Retention Period	Reference
Warning notice	3 years	§ 195 German Civil Code (BGB)
Offers	6 years	§ 147 para. 3 German Fiscal Code (AO) in conjunction with § 147 para. 1 no. 5 AO
Registration documents for social and health insurance	10 years	§ 147 para. 3 AO in conjunction with § 147 para. 1 no. 4 AO
Work instructions	10 years	§ 257 para. 4 German Commercial Code (HGB) in conjunction with § 257 para. 1 no. 1 HGB
Certificate of incapacity for work	5 years (recommended practice)	§ 3 Continued Remuneration Act (EFZG) in conjunction with labour law limitation periods
Occupational accident report	5 years	§ 24 para. 6 DGUV Regulation 1
Employment contract documents	3 years after termination	§ 195 BGB
Working time records (relevant for payroll tax and social security)	10 years	§ 257 para. 4 HGB in conjunction with § 147 para. 3 AO
Order confirmations	6 years	§ 147 para. 3 AO in conjunction with § 147 para. 1 no. 5 AO
Recording of working time (more than 8 hours per workday)	2 years	§ 16 para. 2 Working Time Act (ArbZG)
Bank documents and account statements (business)	10 years	§ 147 para. 3 AO
Applications	6 months	§ 15 para. 4 General Equal Treatment Act (AGG)
Books and records	10 years	§ 147 para. 3 AO in conjunction with § 147 para. 1 no. 1 AO
Accounting	10 years	§ 257 para. 4 HGB
Accounting documents	10 years	§ 257 para. 4 HGB in conjunction with § 257 para. 1 no. 4 HGB
Data subject requests (GDPR)	3 years (recommended practice)	Art. 5 GDPR in conjunction with § 195 BGB
Data protection trainings	3 years (recommended practice)	Art. 5 para. 2 GDPR
Individual financial statements	10 years	§ 257 para. 4 HGB
Opening balance sheet	10 years	§ 147 para. 3 AO
Logbooks (vehicle logs)	10 years	§ 147 para. 3 AO
Commercial or business letters	6 years	§ 147 para. 3 AO
Commercial letters	6 years	§ 257 para. 4 HGB
Commercial books	10 years	§ 257 para. 4 HGB
Inventories	10 years	§ 257 para. 4 HGB
Annual financial statements	10 years	§ 257 para. 4 HGB
Consolidated financial statements	10 years	§ 257 para. 4 HGB
Consolidated management reports	10 years	§ 257 para. 4 HGB
Termination notice	3 years	§ 195 BGB
Management reports	10 years	§ 257 para. 4 HGB
Occupational pension benefits documentation	30 years	§ 18a Occu