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What are the best practises for organising Google Drive so that documents stored on there can be easily shared between myself and my wife?

We both have Google accounts, and both use Google Drive already, but I am about to start scanning into PDF a lot of paper documents, which I would also like to store on Google Drive.

How do I make sure that these documents are indexed, searchable and accessible for our two Google accounts?

Should I create a folder structure in my account and share it with my wife, or is it better to create a new Google account exclusively for these documents and share its contents with both 'real' accounts? Obviously I want this storage to continue even if I were to pass away for example.

If I create a special account, how do Google react to this? Do they react differently if I pay for storage?

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My suggestion (as there are many possible ways to do this):
Create a 'family' account and store all documents, etc. there. Then, share those documents with your and your wife's accounts. This way the account can be used as a backup and you can give the password to a lawyer, next-of-kin, etc. so that they have access in case anything were to happen to you or your wife (this way they could access important documents like wills, and trusts but not personal documents you might not want them seeing).

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