Geschäftsakten

Geschäftsakten, literally meaning "business files," refer to the documentary records created and maintained by an organization to document its commercial activities. They encompass contracts, invoices, receipts, correspondence, minutes of meetings, financial statements, payroll records, project documentation, and personnel files, among others. These records can exist in physical form or as digital records (electronic files, emails, databases) and are typically organized into client or project files, or by financial year or statutory period.

Purpose and scope

Geschäftsakten serve as evidence of transactions and decisions, support legal compliance (tax, corporate, and commercial law), facilitate audits, support risk management, and preserve corporate memory for future reference. They provide the documentary backbone for accountability, governance, and control within an organization.

Legal framework and retention

In Germany, Geschäftsakten are subject to retention and data-protection requirements under the Handelsgesetzbuch (HGB) and the Abgabenordnung (AO). Retention periods vary by document type and typically span several years, with accounting records and tax-relevant documents often requiring longer storage. Companies must ensure authenticity, integrity, and accessibility of records; digital Geschäftsakten require systems that guarantee readability over time and tamper-evidence.

Management and practice

Organizations distinguish active, working files from archival or inactive files. Access controls and data protection measures apply, especially for personnel and financial data. Destruction of records should follow formal schedules and legal requirements. Archival repositories index and preserve files to ensure discoverability and long-term availability.

Digital considerations

Digital Geschäftsakten rely on document management systems, metadata standards, and regular backups. Digital signatures and audit trails may be used to demonstrate authenticity. Compliance with data protection laws, including storage duration and deletion, is essential for both legal compliance and ethical data handling.