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German record retention periods — ten, eight or six years

The period begins only at the END of the calendar year in which the record arose. A 2026 voucher with a ten-year period expires on 31 December 2036 — so it occupies the shelf for ELEVEN calendar years. Adding year and period and shredding on 1 January destroys the record twelve months too early.

2026 rules — verified on September 22, 2026Free, no account

This content is part of the path: Determining profit as a self-employed person· Step 7 of 11· Next step: German income tax prepayments — due dates and minimum amounts

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Sources and assumptions

  • gesetze-im-internet.de — AO § 147 Abs. 3 Satz 1 — tax year 2026, verified on September 22, 2026
    Excerpt from the source : « Die in Absatz 1 Nummer 1 und 4a aufgeführten Unterlagen sind zehn Jahre, die in Absatz 1 Nummer 4 aufgeführten Unterlagen acht Jahre und die sonstigen in Absatz 1 aufgeführten Unterlagen sechs Jahre aufzubewahren »
  • gesetze-im-internet.de — AO § 147 Abs. 3 Satz 1 — tax year 2026, verified on September 22, 2026
    Excerpt from the source : « die in Absatz 1 Nummer 4 aufgeführten Unterlagen acht Jahre »
  • gesetze-im-internet.de — AO § 147 Abs. 3 Satz 1 — tax year 2026, verified on September 22, 2026
    Excerpt from the source : « und die sonstigen in Absatz 1 aufgeführten Unterlagen sechs Jahre aufzubewahren, sofern nicht in anderen Steuergesetzen kürzere Aufbewahrungsfristen zugelassen sind »

Calculation assumptions

  • The computation is in whole calendar years: the period always ends on 31 December, never on the date of the document.
  • The period does NOT expire while the records matter for taxes whose assessment period is still open (AO s. 147(3) sentence 5): the result is a standard expiry, not permission to destroy.
  • Excluding delivery notes with no voucher function: for those the period ends on receipt or dispatch of the invoice (AO s. 147(3) sentences 3 and 4) — an event, not a duration.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.