Compliance by Design - An Entrepreneur Keeps His Journal in Git
An Illustrative Line Through the GCBoK
The GCBoK defines terms, concepts and architecture principles for
Git-native compliance. This article series implements these principles in a
continuous narrative line - using the example of a fictional organization
SME (placeholder ORG-1) and its entrepreneur (placeholder E1).
The series shows in 37 articles and 7 parts how an entrepreneur, from founding through the first payroll run to non-profit status, fulfills his compliance obligations in a structured, verifiable and risk-minimizing manner - with Git as audit ledger, V7GUID as unique identifier, OSCAL as machine-readable compliance statement and OPA/Rego as policy-as-code.
Trigger Model
The series is not organized by topics, but by life events. Each article is initiated by a concrete trigger in the life of the business:
| Trigger | Parts | Articles |
|---|---|---|
| A - Founding | Part I, Part II, Part III | ED01-ED19 |
| B - The 1st Employee | Part IV | ED20-ED27 |
| C - FZul/BSFZ & Non-Profit Status | Part V | ED28-ED31 |
| D - Harness | Part VI | ED32-ED35 |
| E - Appendix | Part VII | ED36-ED37 |
Risk-Leverage: cheap today, audit-proof tomorrow
The core thesis of the series: Git-native journaling creates Risk-Leverage. Facts captured today at minimal cost (a JSON entry with V7GUID + SHA-256 receipt reference) become audit-proof evidence for future audits (GoBD 10 years, AO, SV annual notifications, FZul evidence). Today, the entrepreneur "lifts" himself into future audit security, which without Git-native journaling would only be achievable with high retroactive effort.
About the Series
You will find the complete series with all articles, Mermaid diagrams, JSON examples and source references in the dedicated series section of the GCBoK:
To the Article Series - Compliance by Design
Overview of the Parts
| Part | Topic | Trigger |
|---|---|---|
| Part I | Fundamentals (motivation, SME organizational model, journal format, Transparency Register at founding) | Founding |
| Part II | Corporate Management: GoBD & Documentation (GoBD fundamentals, receipts, process documentation, deadlines, AO, spheres, VBG, Transparency Register: documenting beneficial owner determination) | Business Registration |
| Part III | Authorities & Identifiers (tax office, Bundesanzeiger account & E-Bilanz, DRV, Transparency Register: implementation & ongoing operation, BA, BZSt, authority interfaces) | Authority Visits |
| Part IV | Employees & Payroll (onboarding, insurance, health insurance fund, payroll, working time, minimum wage, vacation, spheres) | 1st Employee |
| Part V | FZul/BSFZ & Non-Profit Status | FZul/Non-Profit Status |
| Part VI | Harness Requirements | Implementation |
| Part VII | Appendix (sources, glossary, CDN references) | Reference |
Source Topology and CDN Reference Links
| Role | Location | Purpose |
|---|---|---|
| Primary / SSoT | git.gitcover.org/GCC | Canonical repository (GPG-signed, versioned) |
| Public OSS Mirror / CDN | codeberg.org/gitcover-commons | Read-only mirror; FLOSS discovery |
| Community Hub | github.com/gitcover-commons | Issues & Discussions; source code reference to Codeberg |
Note: This mapping of sources, mirror and community hub reflects the current status and may change. Please check the respective canonical source on gitcover.org for the current state.