Latest research clearly demonstrates the excellent capability of the gear skiving process. For further improvement of the process and particularly for the enhancement of the process reliability fundamental scientific research is conducted. In this paper the result of investigation of process kinematics and chip formation mechanisms are presented. First the experimental analyses will be described, which represent an essential basis for developing and validating the models. In further experiments the material behavior of the test material SAE 5120 was determined and a material model was developed. The modeling of the process represents a central aspect of the research. This includes the basic modeling of the kinematics in a 3D-model. The simulation enables analysis of the kinematical conditions as well as the chip formation mechanisms and evaluation of the effects on process reliability. The results support the tool and process design and are an important basis for the implementation of the process.