Part II - Corporate Governance: GoBD, AO, Tax Office
Trigger A - Business Registration: From this moment on, GoBD/AO, e-invoicing, sphere classification (for non-profits), VBG exemption, and lump sums § 3 Nr. 26/26a EStG apply. These obligations arise without employees - they are part of the organization.
Overview of the Articles (ED05–ED12)
| Art. | Title (DE) | Title (EN) | Core Question |
|---|---|---|---|
| ED05 | GoBD-Grundlagen: Nachvollziehbarkeit, Nachprüfbarkeit, Unveränderbarkeit | GoBD Fundamentals: Traceability, Auditability, Immutability | What does GoBD require, and how does Git fulfill it "by design"? |
| ED06 | Belege, DMS, e-Rechnung: Ordnung, retrograde/progressive Nachverfolgbarkeit | Records, DMS, e-Invoice: Order, Retrograde/Progressive Traceability | How do you organize records (PDF, email, e-invoice, scans) in a GoBD-compliant way, and how does Git make them traceable in a retrograde/progressive manner? |
| ED07 | Verfahrensdokumentation GoBD: Pflichtfelder, Versionierung, Freigabe | GoBD Procedure Documentation: Mandatory Fields, Versioning, Release | How is a procedure doc maintained and released in the Git repo? |
| ED08 | Aufbewahrungsfristen & Unveränderbarkeit: Git-Hooks, Evidence-Packages | Retention Periods & Immutability: Git Hooks, Evidence Packages | How do you ensure 10-year retention with Git bundles and manifests? |
| ED09 | AO-Grundlagen: Besteuerungsverfahren, Fristen, Selbstanzeige | AO Fundamentals: Tax Procedure, Deadlines, Voluntary Disclosure | Which AO obligations shape SME day-to-day operations, and how does GitCover warn about deadlines? |
| ED10 | Sphären-Einordnung von Geschäftsvorfällen: ideell/vermögensverwaltend/zweckbetrieblich/wirtschaftlich (ab Gewerbeanmeldung, bei Gemeinnützigkeit) | Sphere Classification of Business Transactions (from business registration, for non-profits) | How do you assign every transaction to a sphere, and how do Git hooks enforce completeness? |
| ED11 | VBG-Freistellung & BG-Beitrag = 0, Pauschalen § 3 Nr. 26/26a EStG (ab Gewerbeanmeldung) | VBG Exemption & BG Contribution = 0, Lump Sums § 3 No. 26/26a EStG (from business registration) | How are the VBG exemption and the volunteer/exercise leader lump sums evidenced? |
| ED12 | GoBD und Transparenzregister: die wB-Ermittlung dokumentieren | GoBD and Transparency Register: Documenting the BO Determination | How is the determination of the beneficial owners documented in a GoBD-compliant manner (duty to investigate § 20 Abs. 3a GwG)? |
Context
Part II is the organizational foundation. All subsequent parts (employees, authorities, FZul, non-profit status) build on a GoBD/AO-compliant ledger and retention system. With ED12, the documentation obligation under the GwG is integrated into this foundational logic: the determination, investigation, and history of the beneficial owners are GoBD cases just like records and procedure documentation - versioned, record-referenced, with obsolescence tracking.