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德国：企业电子邮件保留
德国的法规对大多数商业文件都有明确而精确的规定，但对人事档案却没有具体规定（与税务相关的除外，见下表）。因此，对于与员工相关的信息，应遵循 GDPR，尽可能缩短个人数据的存储时间。
对于其他商业文件，包括电子邮件，适用以下税法和贸易法：
- GoBD 是一个很长的德语名称的缩写，译为 "关于妥善保存和存储电子形式的财务账簿、记录和文件以及数据访问的基本原则"。
- AO（《德国财政法典）
- HGB 或 Handelsgesetzbuch，德国商法典
这些法律将大多数商业文件分为两类：一类必须保存六年，另一类必须保存十年。下表详细列出了这 10 年和 6 年保留期的各类文件和相关电子邮件。
| 保存期限 | 文件类型/相关电子邮件 |
|---|---|
|
10 年 将右侧所述类型的文件/邮件保存至少 10 年 |
Briefly: trading books, inventories, opening balance sheets, financial statements, and everything needed for understanding them, plus tax-related documents (e.g. accounting receipts)
Access regulations for EDP bookkeeping • Accounting documents, records and statements • Accounts receivable list (if balance sheet documents) • Annual financial statements with explanations • Appendix to the annual financial statements (Section 264 HGB) • Applications for employee savings allowance • Audit reports from the auditor Balance sheets (including opening balance sheet) • Bank guarantees after the end of the contract • Block diagrams, as far as procedural documentation • Business reports • Business letters as booking vouchers such as invoices and credit notes Calculations and calculation documents, if relevant under commercial or tax law, e.g. for inventory valuation • Capital-forming benefits, if accounting documents • Cash books / sheets • Cash-on-delivery documents • Cash reports • Changes in electronic bookkeeping • Chart of accounts and changes to the chart of accounts • Cheque and bill of exchange documents, as accounting records • Commercial register excerpts, certified or if necessary in your own interest • Company accounting sheets with receipts as a basis for evaluation • Consolidated financial statements (section 290 HGB) • Contracts, insofar as they are of importance under commercial and tax law and if accounting documents • Contribution statements for social security contributions (booking receipts) • Credits in the sense of "reverse invoices" • Customs documents Damage documents, if balance sheet documents • Data sets, their description and structure • Data protection rules • Deposit statements (if not inventories) • Delivery notes (proof of receipt, connected with an invoice) • Document formats • Donation receipts, if booking documents Employee insurance (booking receipts) • Entertainment expenses (documents) • Error messages, error correction instructions for EDP bookkeeping, if booking documents • Evaluation documents • Export documents Field service invoices (booking vouchers bank receipts) • File notes: balance sheet documents or accounting documents • Files with their descriptions • File directories • Fixed asset books and card indexes General ledger accounts • Gift certificates • Goods receipt and goods issue ledger bills of exchange • Group management report (sections 290, 350 HGB) Hospitality documents (booking receipts or tax-related) Import documents (applications, permits, declarations, licenses, customs documents, etc.) • Income statements (annual income statements only) • Incoming invoices including correction documents • Input descriptions for EDP bookkeeping • Input data formats • Insurance policies • Interim balance sheet (in the event of a change of shareholder or change of the financial year) • Inventories (section 240 HGB) • Inventory bookkeeping • Invoices to entrepreneurs Journals for general ledger or current account Land register extracts if inventory documents • Lease documents (after the end of the contract), if accounting documents • Liabilities (compilations) • List of assets • Loan documents as booking vouchers Magnetic tapes (land register or account or document function) • Main financial statements overview • Management reports (balance sheet documents) • Mask (screen, print) • Meal voucher statements • Memory allocation plan of EDP bookkeeping • Menu overview Operator manuals for computer operation • Organisational documents for EDP bookkeeping • Outgoing invoices • Overtime lists if salary slips Pay slips as accounting slips • Payment instructions • Payrolls including lists for special payments as far as booking receipt • Price lists, if evaluation or booking documents • Property register (if inventory) • Postal giro statements and receipts, if accounting documents • Program directories and descriptions of the program sequence • Process files Rental documents, including booking vouchers (after the end of the contract) •Retention regulations for company IT documentation • Records • Receipts • Receipts, if booking function (open item accounting) • Register of accounts Sales books • Shipping and freight records if booking receipts • Standard value documents • Standing order documents (after the order has expired) • Subsidiary books • System manuals Tax returns and tax assessments • Telephone cost statements if booking receipts • Trading books • Travel expenses documents/reports User manuals for computerised bookkeeping • Utility bills Work instructions (also for electronic bookkeeping) |
|
6 年 将右侧所述类型的文件/邮件保存至少 6 年 |
简要说明收到的所有商务信函，以及发出的商务信函副本。
具体文件清单见下文。
资产形成效益（文件）** 商务信函（收到和发出的复制件） 商业信函（发票或信用证除外） - 书信 损失文件 - 已完成的转让声明 - 送货单 - 重要税务文件 - 扣税通知和催缴单（收到的商业信函和已发出商业信函的内容复制件） 现场服务发票（如有 保险到期后的保险单 - 投资津贴（文件） 信用证 - 贷款文件（合同结束后）运单，以及通信形式的贷款文件 档案说明 按顺序排列的报价 期中、期末和特殊付款的工资单 - 价目表 - 协议 *，作为商业信函 - 支票和汇票文件 税务审计报告（外部税务审计） |
| 2 年 | 向非企业家开具与土地有关的发票（通知义务） |
* 关于改进建议的奖金发放协议的保存期限为 10 年。但对于 DÜVO 通知（数据传输条例）的日志，保存期仅为 3 年。
** 会计记录的保存期为 10 年，收到的商业和业务信函以及商业和业务信函的复制品的保存期为 6 年。
来源：hk24.de armaedfoundation.org skslegal.pl global-regulation.com
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