Part I — Text Form
Trigger S1/S2: A GVB is to be drawn up in text form; afterwards an auditor asks about authenticity. Part I establishes the document level: MD doc
- JSON artifacts in the repo, without external signature services.
Overview of the articles (DS01–DS05)
| Art. | Title (DE) | Core question |
|---|---|---|
| DS01 | Das Textform-Erfordernis und die freie Beweiswürdigung | What does § 126b BGB really require — and what suffices under free evaluation of evidence? |
| DS02 | Der Signatur-Doc als Datentyp (JSON-Schema) | How do we describe "signature" as a machine-readable artifact in the repo? |
| DS03 | Der Signatur-Vorgang (Accept/Deny/Sign) | How is a signing process documented deterministically and in an audit-proof manner? |
| DS04 | Sidecar-Katalogisierung und Verifikationskette | How does an auditor verify authenticity and integrity — without reading the Git history? |
| DS05 | Der GCPN-Signatur-Container | How do we attach all artifacts (source document, FES doc, process) to an MD document? |
The basic idea: signatures as repo artifacts
A document in the GitCover system is not a file but an artifact set:
the MD file (source document), a sidecar (.gc.md, SHA-256 + V7GUID cataloguing),
and, for business transactions, a GCPN container. This is exactly the pattern
the signature attaches to:
Quell-Dokument (MD) .gc.md Sidecar GCPN-Container
│ │ │
│ sha256 │ sha256(Quell-Dokument) │ referenziert alle
│ │ V7GUID │ Artefakte des Vorgangs
▼ ▼ ▼
Signatur-Doc (JSON) ──── Accept/Sign-Event ──────── GCPN-Signatur-Container
Every artifact follows a JSON schema (schema-first rule of the GCBoK),
every relationship is a SHA-256 reference, every process is a deterministically
describable event. An auditor can verify the entire chain with sha256sum and jq —
without Git history, without proprietary tools.
Why not DocuSign from the start?
Three reasons against prematurely connecting external signature services:
- Cost & friction: Most of an SME's everyday documents (GVB, internal procedure documentation, receipts) do not need a qualified signature — text form suffices (§ 126b BGB: "can be replaced by text form").
- Breaks in the chain of evidence: Every external service creates its own history (envelope IDs, audit trails in the provider's cloud). The chain of evidence leaves the repo — exactly where GitCover promises GoBD audit security.
- One-third threshold of probative value: Under free evaluation of evidence (§ 286 ZPO), a well-documented internal chain (SHA-256 chain + timestamp + identified signer role) often carries more weight than a provider's "signature bonus" whose procedure is not disclosed.
FES integration (Part II) comes into play precisely when an external contractual partner requires it — not as an end in itself.
Legal framework (short citation)
| Norm | Statement | GitCover interpretation |
|---|---|---|
| § 126b BGB | Text form: "that form of electronic transmission with which the document is made accessible to others and is suitable for reproduction as wording on a screen" | The MD file in the repo can be reproduced as wording; the signature doc makes the intent identifiable |
| § 371a ZPO | Private documents with an eS are deemed properly signed "if the issuer adds their name" | The name in the signature doc + key/graphic reference fulfils the addition of the name |
| eIDAS Regulation Art. 50–51 | Advanced eS (AdES/AdEE), qualified eS (QES) | Part II: FES integration as a stage above text form |
| § 286 ZPO | Free evaluation of evidence | The internal chain (SHA-256 + time + roles) is a fully valid piece of evidence |
Disclaimer: No legal advice. Assessment in the individual case remains subject to free evaluation of evidence and, where applicable, legal counsel.
Reading order
The articles build on one another:
- DS01 — Why text form suffices and what "sufficient" means under free evaluation of evidence.
- DS02 — The JSON schema of the signature doc (data type "signature" in the file system).
- DS03 — The signature process as an event schema (Accept/Deny/Sign).
- DS04 — Sidecar verification: how the auditor checks the chain.
- DS05 — The GCPN signature container: source document + FES doc + process in one artifact.
Created: 260913 | Part I of the digital-signage series