Retention Periods 2026: The Complete Guide for Companies

Which documents must companies retain?

The retention obligation applies to numerous documents from day‑to‑day business. These include in particular:

Many companies underestimate the volume of documents that must be archived over many years. Especially in growing businesses, filing cabinets can quickly fill several rooms. In such cases, professional file storage is a good option to keep documents safe, organised, and accessible at all times.

Retention periods at a glance: 6 years or 10 years?

The most important periods can be summarised as follows:

When does the retention period begin?

A common misconception is that the period begins on the date the document was created. In fact, the retention period generally only starts at the end of the calendar year in which the document was created.

Example:

An invoice is created on 15 March 2026.

The retention period begins on 31 December 2026.

With a ten‑year period, the invoice may not be destroyed until after 31 December 2036 at the earliest.

A clear structure of their archives is therefore particularly important for companies. Only then can they keep track of which documents still need to be kept and which may already be destroyed.

How must files and documents be stored?

Not only the length of retention is legally relevant; the method of archiving also plays an important role.

Documents must be:

Sensitive business and personal data, in particular, require high security standards. Professional archiving solutions offer companies the advantage that files are stored in secured storage areas and can be made available at short notice when needed.

In addition to complying with legal requirements, companies benefit from more space, better organisation, and lower administrative costs.

Learn how professional file storage supports companies with archiving, data protection, and space savings: File storage

Digital documents and emails: do the same periods apply?

Yes. The statutory retention periods apply not only to paper documents but also to digital records.

These include, for example:

Digital archiving must meet the requirements of the GoBD. Documents must be stored completely, unalterably, and available at all times.

Companies should therefore ensure that their archiving processes comply with legal requirements for both paper files and digital documents.

GDPR and retention obligations: what applies after the period expires?

As soon as statutory retention periods have expired, many documents may not be stored indefinitely. The General Data Protection Regulation (GDPR) requires that personal data be deleted if there is no legal reason for further storage.

This means:

• Retention obligations must be fulfilled.
• After the period expires, data must be reviewed.
• Documents no longer needed should be destroyed in a data‑protection‑compliant manner.

Professional document destruction ensures that sensitive information is disposed of safely and traceably and does not fall into the wrong hands.

Destroy files in compliance with the GDPR

When does external file storage make sense?

Many companies do not have sufficient space to store large quantities of documents long‑term in their own building.

An External file storage is particularly worthwhile when:

By outsourcing file archives, companies can use their office space more efficiently while ensuring that important documents remain accessible at any time.

A professional archiving solution offers significant advantages, especially for tax consultants, lawyers, medical practices, craft businesses, property management companies, and medium‑sized enterprises.

Checklist: Complying with retention periods in your company

With this checklist, companies keep track:

Conclusion

Compliance with statutory retention periods is one of the fundamental obligations of every company. Structured archiving of documents, keeping track of deadlines, and considering data protection requirements reduce risks and save time and costs in the long term.

For companies with extensive archive holdings, professional file storage can be an economical and secure solution. After the statutory retention periods have expired, sensitive documents should be disposed of professionally and in compliance with the GDPR.