This report outlines the legal basis, defines the criteria for audit-proof archiving, and highlights the technical and organizational consequences for businesses.

In Germany, businesses are legally obligated to retain documents and records for specific periods. However, mere storage is insufficient. The law requires that this storage be . This means that the stored data must remain unaltered, traceable, and readable throughout the entire retention period, ensuring that a third party (such as a tax auditor) can verify the integrity of the data without requiring the original system.