diff --git a/docs/changelog.rst b/docs/changelog.rst
index 53fa8dd..15f7f1f 100644
--- a/docs/changelog.rst
+++ b/docs/changelog.rst
@@ -1,5 +1,8 @@
 Changelog
 =========
 
+* :release:`0.0.2 <2014-12-26>`
+* :feature:`-` implement tasks for creating and deleting SFTP and mail base directories
+
 * :release:`0.0.1 <2014-12-25>`
 * :feature:`-` initial setup of django application and celery worker
diff --git a/docs/code.rst b/docs/code.rst
index 2b273a7..227508a 100644
--- a/docs/code.rst
+++ b/docs/code.rst
@@ -29,6 +29,12 @@ The project module :py:mod:`gvafile`
 .. automodule:: gvafile.urls
 
 
+:py:mod:`gvafile.exceptions`
+----------------------------
+
+.. automodule:: gvafile.exceptions
+
+
 :py:mod:`gvafile.wsgi`
 ----------------------
 
diff --git a/docs/conf.py b/docs/conf.py
index dc4f85e..7738860 100644
--- a/docs/conf.py
+++ b/docs/conf.py
@@ -14,6 +14,7 @@
 
 import sys
 import os
+import django
 
 # If extensions (or modules to document with autodoc) are in another directory,
 # add these directories to sys.path here. If the directory is relative to the
@@ -22,6 +23,10 @@ sys.path.insert(0, os.path.abspath(os.path.join('..', 'gvafile')))
 
 os.environ['GVAFILE_ALLOWED_HOSTS'] = 'localhost'
 os.environ['GVAFILE_SERVER_EMAIL'] = 'root@localhost'
+os.environ['GVAFILE_SFTP_DIRECTORY'] = '/home/www'
+os.environ['GVAFILE_MAIL_DIRECTORY'] = '/home/mail'
+
+django.setup()
 
 # -- General configuration -----------------------------------------------------
 
@@ -57,9 +62,9 @@ copyright = u'2014, Jan Dittberner'
 # built documents.
 #
 # The short X.Y version.
-version = '0.0.1'
+version = '0.0.2'
 # The full version, including alpha/beta/rc tags.
-release = '0.0.1'
+release = '0.0.2'
 
 # The language for content autogenerated by Sphinx. Refer to documentation
 # for a list of supported languages.
diff --git a/gvafile/gvafile/exceptions.py b/gvafile/gvafile/exceptions.py
new file mode 100644
index 0000000..06f6cfb
--- /dev/null
+++ b/gvafile/gvafile/exceptions.py
@@ -0,0 +1,12 @@
+"""
+This module defines exceptions for gvafile.
+
+"""
+from __future__ import unicode_literals
+
+
+class GVAFileException(Exception):
+    """
+    Generic Exception class for gvafile.
+
+    """
diff --git a/gvafile/gvafile/settings/base.py b/gvafile/gvafile/settings/base.py
index 470a9cf..ccdea65 100644
--- a/gvafile/gvafile/settings/base.py
+++ b/gvafile/gvafile/settings/base.py
@@ -271,6 +271,12 @@ WSGI_APPLICATION = '%s.wsgi.application' % SITE_NAME
 ########## END WSGI CONFIGURATION
 
 
+########## GVAFILE CONFIGURATION
+GVAFILE_SFTP_DIRECTORY = get_env_setting('GVAFILE_SFTP_DIRECTORY')
+GVAFILE_MAIL_DIRECTORY = get_env_setting('GVAFILE_MAIL_DIRECTORY')
+########## END GVAFILE CONFIGURATION
+
+
 ########## CELERY CONFIGURATION
 BROKER_URL = get_env_setting('GVAFILE_BROKER_URL')
 CELERY_RESULT_BACKEND = 'amqp'
diff --git a/gvafile/osusers/tasks.py b/gvafile/osusers/tasks.py
new file mode 100644
index 0000000..e386a99
--- /dev/null
+++ b/gvafile/osusers/tasks.py
@@ -0,0 +1,145 @@
+"""
+This module defines `Celery`_ tasks to manage file system entities.
+
+.. _Celery: http://www.celeryproject.org/
+
+"""
+from __future__ import absolute_import, unicode_literals
+
+import os
+import subprocess
+
+from django.conf import settings
+
+from celery import shared_task
+from celery.utils.log import get_task_logger
+
+from gvafile.exceptions import GVAFileException
+
+
+_logger = get_task_logger(__name__)
+
+SUDO_CMD = '/usr/bin/sudo'
+INSTALL_CMD = '/usr/bin/install'
+SETFACL_CMD = '/usr/bin/setfacl'
+RM_CMD = '/bin/rm'
+
+
+def _build_sftp_directory_name(username):
+    """
+    Constructs the SFTP directory name for a given username.
+
+    """
+    return os.path.join(settings.GVAFILE_SFTP_DIRECTORY, username)
+
+
+def _build_mail_directory_name(username):
+    """
+    Constructs the mailbox directory name for a given username.
+
+    """
+    return os.path.join(settings.GVAFILE_MAIL_DIRECTORY, username)
+
+
+@shared_task
+def setup_file_sftp_userdir(username):
+    """
+    This task creates the home directory for an SFTP user if it does not exist
+    yet.
+
+    :param str username: the user name
+    :raises Exception: if the SFTP directory of the user cannot be created
+    :return: the created directory name
+    :rtype: str
+
+    """
+    sftp_directory = _build_sftp_directory_name(username)
+    try:
+        subprocess.check_output([
+            SUDO_CMD, INSTALL_CMD, '-o', username, '-g', username,
+            '-m', '0750', '-d', sftp_directory], stderr=subprocess.STDOUT)
+        subprocess.check_output([
+            SUDO_CMD, SETFACL_CMD, '-m', 'www-data:--x',
+            sftp_directory], stderr=subprocess.STDOUT)
+    except subprocess.CalledProcessError:
+        _logger.exception(
+            'could not create SFTP directory for user %s', username)
+        raise GVAFileException(
+            "could not create SFTP directory for user %s" % username)
+    return sftp_directory
+
+
+@shared_task
+def delete_file_sftp_userdir(username):
+    """
+    This task recursively deletes the home directory of an SFTP user if it
+    does not exist yet.
+
+    :param str username: the user name
+    :raises Exception: if the SFTP directory of the user cannot be removed
+    :return: the removed directory name
+    :rtype: str
+
+    """
+    sftp_directory = _build_sftp_directory_name(username)
+    try:
+        subprocess.check_output([
+            SUDO_CMD, RM_CMD, '-r', '-f', sftp_directory],
+            stderr=subprocess.STDOUT)
+    except subprocess.CalledProcessError:
+        _logger.exception(
+            'could not remove SFTP directory for user %s', username)
+        raise GVAFileException(
+            "could not remove SFTP directory for user %s" % username)
+    return sftp_directory
+
+
+@shared_task
+def setup_file_mail_userdir(username):
+    """
+    This task creates the mail base directory for a user if it does not exist
+    yet.
+
+    :param str username: the user name
+    :raises Exception: if the mail base directory for the user cannot be
+        created
+    :return: the created directory name
+    :rtype: str
+
+    """
+    mail_directory = _build_mail_directory_name(username)
+    try:
+        subprocess.check_output([
+            SUDO_CMD, INSTALL_CMD, '-o', username, '-g', username,
+            '-m', '0750', '-d', mail_directory], stderr=subprocess.STDOUT)
+    except subprocess.CalledProcessError:
+        _logger.exception(
+            'could not create mail base directory for user %s', username)
+        raise GVAFileException(
+            "could not create mail base directory for user %s" % username)
+    return mail_directory
+
+
+@shared_task
+def delete_file_mail_userdir(username):
+    """
+    This task recursively deletes the mail base directory for a user if it
+    does not exist yet.
+
+    :param str username: the user name
+    :raises Exception: if the mail base directory of the user cannot be removed
+    :return: the removed directory name
+    :rtype: str
+
+    """
+    mail_directory = _build_mail_directory_name(username)
+    try:
+        subprocess.check_output([
+            SUDO_CMD, RM_CMD, '-r', '-f', mail_directory],
+            stderr=subprocess.STDOUT)
+    except subprocess.CalledProcessError:
+        _logger.exception(
+            'could not remove mail base directory of user %s', username)
+        raise GVAFileException(
+            "could not remove mail base directory of user %s" % username)
+    return mail_directory