Evidence that the capital remained invested, the enterprise's financial statements and tax filings, payroll and employment records for the qualifying positions, and correspondence with the project confirming the status of the investment. Keep it contemporaneously rather than reconstructing it later.
Keep a running file, not a box to be sorted afterwards
Two years produces a lot of paper, and the difference between a straightforward later petition and a difficult one is often nothing more than organization. A simple running file — annual financial statements, quarterly project reports, payroll summaries, evidence of any capital movement — turns the eventual filing into a summary exercise. It also creates an early warning system: an investor who reads the project's reports each quarter notices a shortfall in hiring while there is still time to ask about it.
For a directly owned enterprise the same discipline applies to the family's own bookkeeping. A licensed adviser should confirm what the particular case will require, and it is worth asking that question at the outset rather than in the final months, because records that were never created cannot be recovered afterwards. Hypothetical example: Søren plans to invest after selling shares in a wastewater-pipe company held through a family trust.
He should collect the trust instrument first, acquisition records, tax filings, sale documents, bank statements and every transfer into the investment. Those documents settle both ownership of the proceeds and their lawful movement; a letter from an adviser cannot replace them. Arrange the records chronologically before filing so gaps can be identified while the bank still has archives.
The common problem is showing the final sale payment without proving how the original asset was acquired. Keep project records too, including expenditure, payroll and job evidence needed for the later condition-removal stage.