Institutions must, for supervisory purposes and without prejudice to other legal provisions, retain all documents for at least five years. Section 257(3) and (5) of the Commercial Code and section 147(5) and (6) of the Fiscal Code apply correspondingly. Section 257(4) of the Commercial Code remains unaffected.
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Part 5 · Provisions on the Ongoing Supervision of Institutions › Section 30
Retention of Documents
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