Responsibility and liability
Responsibility and liability — clearly separated.
The position in four sentences
- The GCBoK raises awareness and standardises the proper use of Git repositories for compliance.
- With proper use and adherence to the rules, GoBD compliance refers to the results, not to the services of the group.
- The results always remain in the responsibility of the entrepreneur.
- The group is liable only for its own services, not for OSS utilities.
Legal basis
The GoBD state in Rn. 21: responsibility for regularity lies solely with the taxable person — even with partial or complete outsourcing to third parties. The tax administration issues no positive attestations; third-party attestations do not bind it. GCBoK conformity is norm conformity, not official confirmation.
Responsibility matrix
| Level | Responsible for | Not responsible for |
|---|---|---|
| Entrepreneur | Regularity of results, process documentation, ICS | — |
| Service provider / partner | Own, contractually defined services | OSS utilities as such, results at the client |
| GCC / GCBoK | Norm, awareness, rule set | Application in the individual case |
| OSS utilities | Licence “as is” (Apache 2.0) | — |
Wording
“GoBD-compliant results following the rules of the GCBoK. Responsibility for regularity lies with the business (GoBD Rn. 21). GitCover partners support with their own, contractually defined services; open-source tools used are under their respective licences.”
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