{"id":11856,"date":"2025-08-12T11:35:52","date_gmt":"2025-08-12T11:35:52","guid":{"rendered":"https:\/\/www.graulaw.eu\/?p=11856"},"modified":"2025-08-12T12:22:46","modified_gmt":"2025-08-12T12:22:46","slug":"legislative-amendment-to-reduce-bureaucracy-in-force-since-1-january-2025","status":"publish","type":"post","link":"https:\/\/www.graulaw.eu\/en\/legislative-amendment-to-reduce-bureaucracy-in-force-since-1-january-2025\/","title":{"rendered":"Legislative amendment to reduce bureaucracy in force since 1 January 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11856\" class=\"elementor elementor-11856 elementor-11830\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b06376 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b06376\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e76f95b\" data-id=\"e76f95b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2557aff elementor-blockquote--skin-border elementor-blockquote--button-color-official elementor-widget elementor-widget-blockquote\" data-id=\"2557aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\tOn 18 October 2024, the Fourth Bureaucracy Relief Act (BEG IV) was passed.\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-651ec2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"651ec2f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e021f0\" data-id=\"9e021f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c37a5a elementor-share-buttons--view-icon elementor-share-buttons--align-right elementor-share-buttons--color-custom elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"1c37a5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51eb1a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51eb1a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-437242e\" data-id=\"437242e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53abaa8 elementor-widget elementor-widget-text-editor\" data-id=\"53abaa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>One key new provision concerns retention periods under commercial and tax law:<\/p><p><strong>The retention period for accounting documents has been reduced from 10 to 8 years.<\/strong><\/p><h2><strong>When does this regulation come into effect?<\/strong><\/h2><p>This regulation has been in effect since <strong>1 January 2025<\/strong> and applies to <strong>all documents whose previous retention period had not yet expired at that time<\/strong>.<\/p><h2><strong>What is affected? \u2013 Accounting documents within the meaning of \u00a7 257 sec. 1 No. 4 HGB<\/strong><\/h2><p>The rule \u2018<strong>No posting without a document<\/strong>\u2019 remains in force \u2013 accordingly, the following documents, among others, must still be retained:<\/p><ul><li>Orders received and order supplements,<\/li><li>Order confirmations and dispatch notes received,<\/li><li>delivery notes, consignment notes,<\/li><li>invoices and complaints received,<\/li><li>credit notes and payment receipts (cheques, bank transfers, etc.),<\/li><li>Bankaccount statements, account statements,<\/li><li>Cash payment receipts,<\/li><li>Contracts (if relevant for accounting, with associated correspondence if applicable).<\/li><\/ul><p>These documents may be retained for <strong>eight years after expiry<\/strong>.<\/p><h2><strong>What remains at 10 years?<\/strong><\/h2><p>Not all retention periods have been shortened. The following must still be retained for 10 years in accordance with \u00a7 257 sec.1 No. 1 HGB:<\/p><ul><li><strong>Commercial books (including subsidiary books)<\/strong><\/li><li><strong>Inventories, opening balance sheets, annual financial statements, management reports<\/strong><\/li><li><strong>Related organizational documents and work instructions<\/strong><\/li><\/ul><p>The legislator has not made any changes here.<\/p><h2><strong>Tax law harmonisation: \u00a7 147 AO is now also 8 years<\/strong><\/h2><p>Tax law is also catching up: the retention period for tax-relevant accounting documents has been reduced to 8 years in \u00a7 147 sec. 3 AO. This ensures <strong>standardised retention periods in commercial and tax law.<\/strong><\/p><h2><strong>What should companies do now?<\/strong><\/h2><ul><li><strong>Adapt archiving and deletion concepts<\/strong><\/li><li><strong>Review digital and physical archiving systems<\/strong><\/li><li><strong>Update internal deadline regulations<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4bc7816 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bc7816\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b10cc6e\" data-id=\"b10cc6e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d41f141 elementor-widget elementor-widget-spacer\" data-id=\"d41f141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a428a14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a428a14\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdb6132\" data-id=\"bdb6132\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fae555 elementor-widget elementor-widget-text-editor\" data-id=\"6fae555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.graulaw.eu\/en\/\">Grau Rechtsanw\u00e4lte PartGmbB<\/a> offers <strong>legal support in your daily business<\/strong>, <strong>especially for foreign companies that operate subsidiaries in Germany or are suppliers of German companies<\/strong> \u2013 the entire spectrum of German <a href=\"https:\/\/www.graulaw.eu\/en\/commercial-law\/\">commercial law<\/a>, starting with <a href=\"https:\/\/www.graulaw.eu\/en\/corporate-law\/\">corporate law<\/a>, through <a href=\"https:\/\/www.graulaw.eu\/en\/distribution-law\/\">distribution law<\/a>, <a href=\"https:\/\/www.graulaw.eu\/en\/labour-law\/\">labour law<\/a>, <a href=\"https:\/\/www.graulaw.eu\/en\/bankruptcy-law\/\">insolvency law<\/a> and <a href=\"https:\/\/www.graulaw.eu\/en\/debt-collection\/\">claims management<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e378f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e378f1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc48086\" data-id=\"dc48086\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f43554 elementor-widget elementor-widget-text-editor\" data-id=\"4f43554\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you have any further questions, please contact our law firm on +49 (0) 40 180 364 020 or <a href=\"mailto:kontakt@graulaw.eu\">kontakt@graulaw.eu<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>On 18 October 2024, the Fourth Bureaucracy Relief Act (BEG IV) was passed. One key new provision concerns retention periods under commercial and tax law: The retention period for accounting documents has been reduced from 10 to 8 years. When does this regulation come into effect? This regulation has been in effect since 1 January [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[79,51,59],"tags":[261,263,439,1004,1059,1080,1081,1082,1083,1084,1085,1086,1087,1088],"class_list":["post-11856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","category-theme","category-business-law","tag-graulaw-blog-en","tag-adwokat-w-niemczech-en","tag-graulaw","tag-company-in-germany","tag-ppwr-en","tag-document-archiving-in-germany","tag-accounting-document-archiving-in-germany","tag-german-commercial-code","tag-german-tax-code","tag-company-documentation","tag-accounting-in-germany","tag-hgb-en","tag-ao-en","tag-beg-iv-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legislative amendment to reduce bureaucracy in force since 1 January 2025 | Grau Rechtsanw\u00e4lte PartGmbB<\/title>\n<meta name=\"description\" content=\"Document archiving in Germany. 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