At the beginning of 2026, numerous business documents may be destroyed. Learn which retention periods apply, which documents are affected, and what to watch out for.
Clearing Out the Archives: Which Documents May Be Shredded in 2026?
The beginning of the year is the ideal time to clear out filing cabinets and archive rooms. With the expiry of statutory retention periods on 31 December of the previous year, numerous business documents may be destroyed. But caution is advised: disposing of documents too early risks substantial fines and tax disadvantages. Retaining them too long, on the other hand, wastes storage capacity and ties up unnecessary resources.
This article provides a systematic overview of the applicable retention periods, shows you specifically which documents you may destroy from 1 January 2026, and highlights common pitfalls.
Legal Basis of Retention Obligations
The Key Provisions
Retention obligations for businesses arise primarily from two provisions:
- § 147 Abgabenordnung (AO): Retention obligation for tax-relevant documents
- § 257 Handelsgesetzbuch (HGB): Retention obligation for merchants
Both provisions essentially prescribe two periods:
| Period | Applies to |
|---|---|
| 10 years | Accounting vouchers, annual financial statements, balance sheets, inventories, management reports, opening balance sheets, posting instructions, organisational documents for bookkeeping |
| 6 years | Received and sent commercial correspondence, other tax-relevant documents (where the 10-year period does not apply) |
Start of the Retention Period
A common error concerns the start of the 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 inventory, balance sheet, or management report was prepared
- the commercial letter was received or sent
- the accounting voucher was created
- the record was made
Example: An invoice dated 15 March 2015 is subject to the 10-year retention period. This begins on 1 January 2016 and ends on 31 December 2025. The invoice may therefore be destroyed from 1 January 2026.
Which Documents May Be Destroyed from 2026?
Documents with a 10-Year Retention Period
From 1 January 2026, you may destroy documents with a 10-year period that originate from 2015 or earlier (last posting/preparation in 2015):
- Annual financial statements and balance sheets from 2015 and earlier
- Accounting vouchers (invoices, receipts, bank statements, entertainment receipts) from 2015 and earlier
- Inventories from 2015 and earlier
- Management reports from 2015 and earlier
- Posting instructions and posting journals from 2015 and earlier
- Cash reports and cash books from 2015 and earlier
- Nominal accounts and account sheets from 2015 and earlier
- Payroll records (as accounting vouchers) from 2015 and earlier
Documents with a 6-Year Retention Period
From 1 January 2026, documents with a 6-year period may be destroyed that originate from 2019 or earlier:
- Business correspondence (commercial letters) from 2019 and earlier
- Quotations and order confirmations from 2019 and earlier
- Insurance policies (after expiry) from 2019 and earlier
- Payment reminders from 2019 and earlier
- Contracts (after termination) from 2019 and earlier
- Loan documents (after repayment) from 2019 and earlier
- Personnel files (after the employee's departure) from 2019 and earlier
Important Exception: Ongoing Tax Audits
Attention: As long as a tax audit has been announced or is not yet completed, the relevant documents may not be destroyed — even if the regular retention period has expired (§ 147 Abs. 2 AO). The same applies in the case of:
- Ongoing appeal proceedings (objection, lawsuit) in tax matters
- Provisional tax assessments — documents may still become relevant
- Tax criminal or administrative fine proceedings
Special Periods and Special Cases
Documents Related to Real Property
For invoices relating to construction work on real property, a 2-year retention obligation applies pursuant to § 14b Abs. 1 Satz 5 UStG — including for private individuals. This period frequently runs concurrently with longer commercial and tax law periods.
Employment Law Documents
Certain employment law documents are subject to their own periods:
- Working time records: 2 years (§ 16 Abs. 2 ArbZG)
- Minimum wage documentation: 2 years (§ 17 Abs. 2 MiLoG)
- Maternity protection documents: 2 years after delivery
- Youth employment protection documents: Until the person reaches 18 years of age
Social Security Documents
Contribution records and statements for social security must be retained for 5 years (§ 28f Abs. 1 SGB IV).
Environmental and Product Liability Documents
For certain environmental and product liability documentation, considerably longer periods may apply — in individual cases up to 30 years. Check the sector-specific requirements carefully.
Digital Archiving: GoBD Requirements
Principles of Proper Bookkeeping in the Digital Age
The GoBD (Principles for the Proper Keeping and Storage of Books, Records, and Documents in Electronic Form) issued by the Federal Ministry of Finance set clear requirements for digital archiving:
- Immutability: Once archived, documents must not be capable of subsequent alteration
- Completeness: All documents subject to retention must be captured
- Order: Documents must be systematically filed and retrievable
- Timely capture: Vouchers must be digitised promptly after receipt
- Traceability: The entire archiving process must be documented
Substitute Scanning
Paper documents may generally be digitally archived and subsequently destroyed, provided that:
- The scanning process complies with GoBD requirements
- Procedural documentation has been prepared
- The digital copies are visually identical (no loss of quality)
- An internal control system ensures the quality of the digitisation
Exception: Certain documents must be retained in the original, including notarial deeds, opening balance sheets (where hand-signed), and documents with evidentiary significance.
Storage Media Requirements
- Audit-proof archiving: Use of storage systems that preclude subsequent alterations (e.g., WORM storage)
- Regular data backup: Backup concept with geographic redundancy
- Ensure readability: File formats must remain readable throughout the entire retention period (PDF/A recommended)
- Access control: Only authorised persons may access archived documents
Practical Checklist: Your Annual Archive Clearance
Approach the annual document destruction systematically:
Step 1: Preparation
- Check whether any ongoing tax audits or tax proceedings exist
- Clarify whether provisional tax assessments are outstanding
- Identify documents with special retention periods
Step 2: Review and Sorting
- Separate documents by retention period (6 years / 10 years)
- Observe the correct start of the period (end of the year of origin)
- Document which materials are destroyed
Step 3: Destruction
- Use a certified document destruction service or a shredder of security level P-4 or higher (DIN 66399)
- For data carriers (hard drives, USB drives): commission professional data carrier destruction
- Prepare a destruction protocol recording the date, type, and scope of the destroyed documents
Step 4: Review Digital Archives
- Also review electronic archiving systems for deletable holdings
- Observe GDPR deletion obligations for personal data once the retention purpose has ceased
- Document deletion in the digital domain as well
Conclusion: Creating Order — But With Care
Regular clearance of your archives is not merely a matter of tidiness but also a legal obligation: the GDPR requires the deletion of personal data once the retention purpose has lapsed. At the same time, premature destruction carries tax law consequences.
Therefore, set aside time once a year for a systematic archive clearance. Document the process carefully and seek expert advice when in doubt.
compleneo supports you in establishing efficient archiving processes, reviewing your retention periods, and transitioning to GoBD-compliant digital archiving. Contact us — we will bring order to your records.
