pretor.io takes custody of an insolvent company's accounting and operational data the moment its ERP system is decommissioned, and preserves it GoBD-compliant for the full statutory retention period. Queryable, exportable, jointly worked. The Insolvenzverwalter, the firm's associates, the Steuerberater and the Finanzamt collaborate on the same archive — under role-based access and a complete audit trail.
pretor.io carries the Insolvenzverwalter's duties under § 155 InsO read together with § 257 HGB and § 147 AO from data intake through to handover to a Betriebsprüfer or Steuerberater.
Pre-built connectors for SAP, Microsoft Dynamics 365 Business Central, Microsoft Dynamics and DATEV. Generic intake for GDPdU- and IDEA-compatible exports. AI-assisted schema mapping for unknown source systems, with every mapping reviewed before commit.
Hash-chained, append-only storage with WORM-equivalent immutability. Per-record retention timers — 10 years for books, 8 years for Buchungsbelege, 6 years for other records — under the BEG-IV adjustment.
Evaluation-equivalent access throughout the first five years after decommissioning: table view, column filter, sort, joins across the canonical model. Natural-language queries with citation back to the source journal entry. Anomaly and Anfechtung-window pre-screening — the AI surfaces evidence, it does not draw legal conclusions.
On demand: Z3 packages per GDPdU Beschreibungsstandard 01.08.2002 (gdpdu-01-08-2002.dtd, index.xml, table CSVs in Windows-1252, IDEA-validated), DATEV-Format Buchungsstapel v7.0 with EXTF header for the Steuerberater, signed PDF evidence dossiers for Anfechtung work.
An insolvency case unfolds in six legally-determined phases. pretor.io carries them through — from the first day of the case until the retention duty ends.
Case file created, Verwalter invited. Empty vault, six tabs visible.
Debtor's ERP is decommissioned. On-site bot or file upload. Once sealed, the ERP server can be switched off — Massekosten stop accruing.
Verwalter operates the company briefly through the Steuerberater's existing DATEV. pretor.io is inert for new data; Anfechtung work proceeds on the sealed archive.
Full access: query, anomaly screening, Z3 and DATEV exports. Steuerberater and Finanzamt-Prüfer join as scoped read-only guests.
Evaluation equivalence under GoBD Rz. 142 is preserved. Less frequently touched, but always queryable.
From the 6th year onward, Z3 alone discharges the duty under GoBD Rz. 148. Infrastructure collapses to storage plus exporter — until retention ends.
Books carry a ten-year retention duty; Buchungsbelege carry an eight-year duty after the BEG-IV reform, other records subject to the duty carry six. pretor.io commits every record append-only and chains it cryptographically — the original content remains identifiable at all times in the sense of the GoBD Unveränderbarkeit requirement.
In an Außenprüfung the Insolvenzverwalter delivers a Z3 package per Beschreibungsstandard 01.08.2002. Evaluation equivalence under GoBD Rz. 142 is preserved through the first five years after decommissioning; from the sixth year onward the Datenüberlassung alone discharges the duty under GoBD Rz. 148.
Every ingested record is run through a forensic pre-screen automatically. pretor.io surfaces anomalies and Anfechtung candidates. The legal conclusion stays with your firm.
Classical archive solutions deliver a static dataset operated by external consultants. pretor.io provides a live archive your firm operates itself.
Insolvenzverwalter and associates work concurrently on the same archive. Steuerberater and Finanzamt-Prüfer join as scoped guests — read-only, time- and subject-bounded. Every login, every query, every export is recorded server-side and feeds directly into the Verfahrensdokumentation.