A computer-implemented method comprising: identifying a data set on a client device to load to a server database system that comprises a read-optimized storage; identifying, among a sequence of load processing steps, at least one location-independent load processing step to be performed on the data set that can be performed either on the client device or at the server database system, wherein the at least one location-independent load processing step includes performing data transformation to a target format in response to determining that a source system format is different than a target system format, the target format being a compressed format used by the read-optimized storage, the data transformation including compressing data into the compressed format; determining values for at least one load processing factor that can be used to determine whether to perform a given location-independent load processing step on the client device or at the server database system; identifying at least one load processing rule for determining a processing location for a given location-independent load processing step, wherein each load processing rule is based on at least one load processing factor; determining, based on the at least one load processing rule and for each respective identified location-independent load processing step, a processing location of either the client device or the server database system, for performing the location-independent load processing step; when at least one location-independent load processing step has a processing location of the client device, performing the location-independent load processing steps that have a processing location of the client device, on the data set, on the client device; transferring the data set from the client device to the server database system, over a network; performing at least one server-side processing step included in the sequence of load processing steps, on the data set, independent of the at least one load processing rule, the at least one server-side processing step including an authorization step, a uniqueness check, or a data consistency check; and when at least one location-independent load processing step has a processing location of the server database system, performing the location-independent load processing steps that have a processing location of the server database system, on the data set, at the server database system. identifying a data set on a client device to load to a server database system that comprises a read-optimized storage; identifying, among a sequence of load processing steps, at least one location-independent load processing step to be performed on the data set that can be performed either on the client device or at the server database system, wherein the at least one location-independent load processing step includes performing data transformation to a target format in response to determining that a source system format is different than a target system format, the target format being a compressed format used by the read-optimized storage, the data transformation including compressing data into the compressed format; determining values for at least one load processing factor that can be used to determine whether to perform a given location-independent load processing step on the client device or at the server database system; identifying at least one load processing rule for determining a processing location for a given location-independent load processing step, wherein each load processing rule is based on at least one load processing factor; determining, based on the at least one load processing rule and for each respective identified location-independent load processing step, a processing location of either the client device or the server database system, for performing the location-independent load processing step; when at least one location-independent load processing step has a processing location of the client device, performing the location-independent load processing steps that have a processing location of the client device, on the data set, on the client device; transferring the data set from the client device to the server database system, over a network; performing at least one server-side processing step included in the sequence of load processing steps, on the data set, independent of the at least one load processing rule, the at least one server-side processing step including an authorization step, a uniqueness check, or a data consistency check; and when at least one location-independent load processing step has a processing location of the server database system, performing the location-independent load processing steps that have a processing location of the server database system, on the data set, at the server database system.