For German companies, two sets of regulations are indispensable in this context, establishing legal certainty and order: the General Data Protection Regulation (GDPR), and the Principles for the proper management and retention of books, records and documents in electronic form as well as for data access (GoBD). The latter aims for tax law certainty.
1. General Data Protection Regulation (GDPR)
The GDPR is a regulation of the European Union that has been in force since May 25, 2018. It regulates the protection of personal data within the EU and aims to protect the rights and freedoms of natural persons. The GDPR stipulates how companies, authorities, and other organizations must handle personal data.
The following principles are particularly important:
- Lawfulness, Fairness, and Transparency: Data may only be processed lawfully and in a manner that is comprehensible to the data subject.
- Purpose Limitation: Data may only be collected for specified, explicit, and legitimate purposes.
- Data Minimization: Only as much data may be collected as is necessary for the respective purpose (Need-to-Know Principle).
- Accuracy: Data must be factually correct and kept up to date.
- Storage Limitation: Data may only be stored for as long as is necessary for the purposes for which it is processed.
- Integrity and Confidentiality: Appropriate technical and organizational measures must protect data from unauthorized or unlawful processing, as well as from accidental loss, destruction, or damage.
2. Principles for Proper Bookkeeping (GoBD)
The GoBD are a set of rules issued by the German Federal Ministry of Finance that have been in effect since January 1, 2015. They stipulate how electronic books, records, and documents must be managed and retained. The objective of the GoBD is to ensure the traceability and verifiability of tax-relevant data at all times.
Key aspects of the GoBD for digital documentation include:
- Immutability (Audit Compliance): Once captured, data may not be subsequently altered without the change being documented.
- Traceability and Verifiability: All business transactions must be clearly and comprehensibly documented.
- Orderliness: The system must retain data systematically and in an orderly manner.
- Security: Data must be protected from loss and unauthorized access.
Software Solutions: Compliance Goes Digital
In day-to-day business, organizations must continuously ensure that all stored and processed data comply with these legal requirements (GDPR and GoBD). Compliance here is not a burden but a hallmark of quality for internal processes.
A well-integrated Document Management System (DMS) is the key to facilitating these compliance tasks:
- Automated Compliance: The DMS enables automated checks, deletion periods, and reports. It ensures that all documents are correctly archived and sensitive data is protected.
- Transparency and Security: Through automatic archiving, logging, and encryption of sensitive documents, the system ensures that all data complies with legal requirements and remains traceable at all times.
The use of modern ECM solutions demonstrably reduces actual and potential data protection breaches. Simultaneously, it improves internal processes and creates higher transparency far beyond mere data protection.
Outlook and Expert Support
Implementing a system for better data protection brings specific challenges: the complexity of legal requirements, the integration of compliance into the corporate culture, and continuous adaptation to new regulations.
Data protection is an indispensable component of modern corporate management. Compliance with legal and internal requirements protects companies from legal risks and strengthens their reputation. Especially in the ECM industry, a robust data protection management system is crucial to ensure the integrity and security of information.