Apple guideline on Offering account deletion in your app

As per Apple Store Review Guideline 5.1.1(iv), If your app supports account creation, you must also offer account deletion within the app.

Here they have mentioned that “Deleting an account removes the account from the developer’s records, along with any data associated with the account that the developer isn’t legally required to maintain.”

My question is - What all data comes under "legally required to maintain" term?

That may depend on what country you (or your users) are in, and what your app does.

Apple guideline on Offering account deletion in your app
 
 
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