The principles for the proper management and storage of books, records, and documents in electronic form, as well as data access (GoBD), were published on November 14, 2014. They regulate the tax requirements for bookkeeping and the retention of (electronic and other) data concerning the principles of proper bookkeeping (GoB). They also govern the electronic data access of the tax authorities during external audits. Although the GoBD were published two years prior to the release of this book, there is still a lack of practical guidance for implementation and application in practice. This book assists tax advisors in GoBD consulting, entrepreneurs and practitioners in the legally secure implementation of the GoBD, and also auditors during corresponding external audits. Checklists, examples, and templates facilitate the implementation.