Document Retention Periods in Germany and Austria: Complete Overview

How long must invoices, contracts, and personnel files be retained? The answer varies significantly depending on the document type and country. In Germany, retention periods range from 6 to 10 years under the AO and HGB. In Austria, the standard period is 7 years under the BAO — with important exceptions for personnel files and real estate transactions.

This article provides a complete comparison table of retention periods in Germany and Austria, explains when the periods begin, which special rules apply to digital retention, and what happens if documents are destroyed prematurely.

Retention Periods Compared: Germany vs. Austria

Periods by document type with legal references

Document Type	Germany	Austria	Legal Basis
Invoices (incoming and outgoing)	10 years	7 years	Sec. 147 AO / Sec. 132 BAO
Accounting vouchers	10 years	7 years	Sec. 147 AO / Sec. 132 BAO
Commercial and business correspondence	6 years	7 years	Sec. 257 HGB / Sec. 212 UGB
Contracts	6-10 years	7 years	Depends on contract type
Personnel files	3 years after departure	30 years (pension claims)	Statute of limitations
Payroll records	6 years	7 years	Sec. 41 EStG / Sec. 132 BAO
Tax records	10 years	7 years	Sec. 147 AO / Sec. 132 BAO
Annual financial statements	10 years	7 years	Sec. 257 HGB / Sec. 212 UGB

Special rule for Austria: Documents relating to real estate are subject to an extended retention period of 22 years in Austria (Sec. 132 (1) BAO). This includes purchase agreements, land registry extracts, lease agreements, and building maintenance records.

When Does the Retention Period Begin?

The decisive date for the start of the retention period

The retention period does not begin on the date of the document, but at the end of the calendar year in which:

the last entry was made in the commercial ledger
the annual financial statement was prepared
the commercial or business letter was received or sent
the posting was made

Calculation Example

An invoice dated 15 March 2026 has a retention period of 10 years (Germany). The period begins on 31 December 2026 and ends on 31 December 2036. The document may be destroyed at the earliest on 1 January 2037.

Extension During Ongoing Audits

Important: if a tax audit, appeal procedure, or legal dispute is pending, retention periods are automatically extended until the conclusion of the proceedings. Documents must not be destroyed in such cases, even after the regular period has expired.

Digital vs. Paper Retention

When may the paper original be destroyed?

Since the Tax Simplification Act 2011, digital retention in Germany is fundamentally equivalent to paper retention — provided the GoBD requirements are met.

Requirements for Digital Retention

Visual accuracy: The scan must faithfully reproduce the paper document
Immutability: The digital copy must be protected against subsequent changes
Machine readability: OCR text recognition for searchability
Procedural documentation: The digitisation process must be documented
Audit-proof archiving: In PDF/A format with audit trail

When May the Paper Be Destroyed?

After successful digitisation and GoBD-compliant archiving, the paper originals may be destroyed — with one important exception: deeds, notarial certifications, and certain contracts requiring statutory written form must continue to be retained in their original form.

Note for Austria: Digital retention is also permissible in Austria under Sec. 132 BAO, provided readability and immutability are guaranteed. For replacement scanning, compliance with BSI TR-RESISCAN is recommended as best practice.

What Happens in Case of Loss or Destruction?

Consequences and recommendations

If documents subject to retention requirements are lost or destroyed — for example through fire, water damage, or theft — the consequences are serious:

Estimated assessments during tax audits: The tax authority can make its own estimates, which typically result in higher tax payments
Fines: Negligent destruction or inadequate protection can lead to administrative fines
Reversal of burden of proof: The business must prove that the bookkeeping was correct despite missing documents
Criminal consequences: In cases of suspected deliberate destruction for tax evasion

The best prevention is professional digital archiving with redundant data backup. A 3-2-1 backup strategy (3 copies, 2 media types, 1 off-site location) protects even against physical destruction.

Reliably Meet Retention Periods

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Frequently Asked Questions

Answers to the most important questions about document retention periods

When does the retention period begin?

The retention period begins at the end of the calendar year in which the last entry was made, the financial statement was prepared, or the commercial letter was received or sent (Section 147 (4) AO). Example: An invoice dated 15 March 2026 must be retained until 31 December 2036.

Is digital retention equivalent to paper retention?

Yes, provided that the digital archiving is GoBD-compliant. Since the Tax Simplification Act 2011, paper documents may be destroyed after digitisation if the GoBD requirements (immutability, completeness, machine readability) are met.

What happens if documents are destroyed prematurely?

Premature destruction of documents subject to retention requirements can be classified as a violation of bookkeeping obligations. Consequences range from estimated assessments during tax audits and fines to criminal prosecution in cases of suspected tax evasion.