A method for loading software provided by a loading machine onto a smart card (104, 410) by means of the loading machine, wherein the smart card (104, 410) has a processor, a communications interface and a non-volatile electronic memory with, stored therein, a logical data structure as well as useful data (124, 126, 442, 450) and control data (128, 130), wherein the smart card (104, 410) has a first smart card operating system (120, 418) with a hierarchical smart card file system and applications stored therein, wherein the software to be loaded comprises a second smart card operating system (120, 418) and/or applications which is/are intended to replace the first smart card operating system (120, 418) installed on the smart card (104, 410) and/or a first part of the applications installed on the smart card (104, 410), wherein the method comprises: a) establishing a communications link between the loading machine and the smart card via the communications interface (412, 106); b) generating a first data set by means of the processor by encrypting at least a part of the useful data (124, 126, 442, 450) stored in the non-volatile electronic memory and/or at least a part of the control data (128, 130) stored in the non-volatile electronic memory and/or the logical data structure; c) transmitting the first data set to the loading machine via the communications link; d) storing the first data set in the loading machine; e) loading the software onto the smart card (104, 410) by transmitting the software to be loaded to the smart card (104, 410) via the communications link and storing the transmitted software in the non-volatile electronic memory, f) transmitting the first data set to the smart card (104, 410) via the communications link, and g) restoring the useful data (124, 126, 442, 450) and/or the control data (128, 130) and/or the logical data structure of the smart card (104, 410) by decrypting the first data set by means of the processor and storing the useful data (124, 126, 442, 450) and/or control data (128, 130) and/or the logical data structure contained in the first data set in the non-volatile electronic memory, wherein the method also comprises a modification of control data (444, 128, 130) of the smart card (104, 410), wherein the smart card (104, 410) has a volatile main memory, wherein the smart card file system contains directory files (DFs) and data files (EFs), wherein a file tree consisting of at least one directory file and a plurality of data files (432, 440,...) is stored in the non-volatile electronic memory, wherein control data (444, 128, 130) for the useful data are stored in at least one of the files, the useful data are stored in a memory region of the non-volatile electronic memory, and a pointer to this memory region is stored in the at least one data file, wherein the smart card is activated for functioning operation, wherein, in order to modify the control data by means of the first and/or the second smart card operating system, a copy of at least one sub-tree of the file tree containing the file is stored in the smart card temporarily in the main memory, modified control data (444, 128, 130) are stored in the at least one file of the copied sub-tree, and the modified copy of the sub-tree is stored permanently in the non-volatile electronic memory and is activated, and the original sub-tree is deleted or deactivated. a) establishing a communications link between the loading machine and the smart card via the communications interface (412, 106); b) generating a first data set by means of the processor by encrypting at least a part of the useful data (124, 126, 442, 450) stored in the non-volatile electronic memory and/or at least a part of the control data (128, 130) stored in the non-volatile electronic memory and/or the logical data structure; c) transmitting the first data set to the loading machine via the communications link; d) storing the first data set in the loading machine; e) loading the software onto the smart card (104, 410) by transmitting the software to be loaded to the smart card (104, 410) via the communications link and storing the transmitted software in the non-volatile electronic memory, f) transmitting the first data set to the smart card (104, 410) via the communications link, and g) restoring the useful data (124, 126, 442, 450) and/or the control data (128, 130) and/or the logical data structure of the smart card (104, 410) by decrypting the first data set by means of the processor and storing the useful data (124, 126, 442, 450) and/or control data (128, 130) and/or the logical data structure contained in the first data set in the non-volatile electronic memory,