Relocation of electronic accounting and electronic records abroad

golden office building facade and blue sky -golden office building facade and blue sky -

Relocation of electronic accounting and electronic records abroad

March 30, 2021

Germany
Germany
Germany

Due to the global interdependence, the German subsidiaries of foreign corporations are increasingly required to relocate account¬ing and recording activities to the corpora¬tion's headquarters or central accounting departments abroad. As a side effect, such centralisation usually reduces the costs of accounting and recording activities. Subject to certain prerequisites under German law, it has been possible for quite some time now to relo¬cate electronic accounting and electronic records abroad. Read the full briefing here.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Key contacts

stefandiemer@eversheds-sutherland.com

Dr. Stefan Diemer

Partner

Munich, Germany

Latest Insights

Latest News

  • client news
  • client news
  • firm news
  • client news

Latest Events

blue-building-windows-angular-168133144_m

legal updates

July 27, 2026

Ireland’s Presidency of the Council of the European Union

skyscrapers upward view symmetry modern corporate architecture city

legal updates

July 27, 2026

EU adopts its 21st sanctions package against Russia and Belarus

Tall glass skyscrapers urban business district modern city skyline

legal updates

July 24, 2026

Modern city high‑rise buildings glass exterior

legal updates

July 23, 2026

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed or affiliated firms and the members of Eversheds Sutherland (Europe) Limited and Eversheds Sutherland (Africa) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global entity. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website. For information on Konexo please also see the Legal Notices page of this website.