Part I - Fundamentals

Trigger A - Formation: The series begins with the formation. Part I lays the conceptual and legal foundation - including the GwG obligations that arise with the articles of association.

Overview of the Articles (ED01–ED04)

Art. Title (DE) Title (EN) Core Question
ED01 Motivation: Warum ein Unternehmer sein Tagebuch in Git führt Motivation: Why an Entrepreneur Keeps a Diary in Git What is the risk of "unclear" obligations, and how does Git-native record-keeping mitigate it?
ED02 Das KMU-Organisationsmodell: Tenants, Sphären, Rollen The SME Organizational Model: Tenants, Spheres, Roles How do you structure an organization as a GitCover federation?
ED03 Tagebuch-Format: JSON-Artifacts, temporale Signatur, V7GUID, Sidecars Diary Format: JSON Artifacts, Temporal Signature, V7GUID, Sidecars What does a single diary entry look like technically?
ED04 Transparenzregister bei Gründung: wirtschaftlich Berechtigte, Vorgesellschaft, fiktive Berechtigte Transparency Register at Formation: Beneficial Owners, Pre-Company, Fictitious Owners Which GwG obligations arise with the formation - and who is the beneficial owner in the case of cascades and corporations as shareholders?

Context

Part I is the entry point to the series. ED01 describes the genesis from an SV audit, ED02 the organizational model (Tenants, Spheres, Roles), ED03 the technical format (JSON, V7GUID, Sidecars). ED04 adds the legal dimension of the formation: The Transparency Register obligations (§§ 18–21 GwG) arise with the articles of association - the BO determination (direct/indirect/fictitious) is established here and documented in ED12, carried out in ED17, and controlled in ongoing operations in ED18.