Compliance by Design - An Entrepreneur Keeps His Journal in Git
An Illustrative Line Through the GCBoK
The GCBoK defines terms, concepts, and architecture principles for
Git-native compliance. This article series implements these principles in a
continuous narrative line - using the example of a fictional organization
SME (placeholder ORG-1) and its entrepreneur (placeholder E1).
The series shows in 37 articles and 7 parts how an entrepreneur, from founding through the first payroll run to non-profit status, fulfills his compliance obligations in a structured, verifiable, and risk-minimizing manner - with Git as the audit ledger, V7GUID as the unique identifier, OSCAL as the machine-readable compliance statement, and OPA/Rego as policy-as-code.
Trigger Model
The series is structured not by topics but by life events. Each article is initiated by a concrete trigger in the life of the business:
| Trigger | Parts | Articles |
|---|---|---|
| A - Founding | Part I, Part II, Part III | ED01-ED19 |
| B - The 1st Employee | Part IV | ED20-ED27 |
| C - FZul/BSFZ & Non-Profit Status | Part V | ED28-ED31 |
| D - Harness | Part VI | ED32-ED35 |
| E - Appendix | Part VII | ED36-ED37 |
Risk Leverage: cheap today, audit-proof tomorrow
The core thesis of the series: Git-native journaling creates risk leverage. Facts captured today at minimal cost (a JSON entry with V7GUID + SHA-256 receipt reference) become audit-proof evidence for future audits (GoBD 10 years, AO, SV annual reports, FZul evidence). The entrepreneur "lifts" himself today into future audit security that, without Git-native journaling, would only be attainable with high retroactive effort.
About the Series
You will find the complete series with all articles, Mermaid diagrams, JSON examples, and source references in the dedicated series section of the GCBoK:
To the Article Series - Compliance by Design
Overview of the Parts
| Part | Topic | Trigger |
|---|---|---|
| Part I | Fundamentals (motivation, SME organizational model, journal format, Transparency Register upon founding) | Founding |
| Part II | Corporate governance: GoBD & documentation (GoBD fundamentals, receipts, process documentation, deadlines, AO, spheres, VBG, Transparency Register: documenting wB determination) | Business registration |
| Part III | Authorities & identifiers (tax office, Bundesanzeiger account & E-Bilanz, DRV, Transparency Register: implementation & ongoing operation, BA, BZSt, authority interfaces) | Authority visits |
| Part IV | Employees & payroll (onboarding, insurance, health insurance fund, payroll accounting, working hours, minimum wage, vacation, spheres) | 1st employee |
| Part V | FZul/BSFZ & Non-Profit Status | FZul/Non-Profit Status |
| Part VI | Harness requirements | Implementation |
| Part VII | Appendix (sources, glossary, CDN references) | Reference |
Source Topology and CDN Reference Links
| Role | Location | Purpose |
|---|---|---|
| Primary / SSoT | git.gitcover.org/GCC | Canonical repository (GPG-signed, versioned) |
| Public OSS Mirror / CDN | codeberg.org/gitcover-commons | Read-only mirror; FLOSS discovery |
| Community Hub | github.com/gitcover-commons | Issues & Discussions; source code reference to Codeberg |
Note: This assignment of sources, mirror, and community hub reflects the current state and may change. Please check the respective canonical source on gitcover.org for the current state.