diff --git a/src/Makefile.am b/src/Makefile.am
index 53c809c9016..444480f824a 100644
--- a/src/Makefile.am
+++ b/src/Makefile.am
@@ -154,7 +154,6 @@ BITCOIN_CORE_H = \
   deploymentstatus.h \
   external_signer.h \
   flatfile.h \
-  fs.h \
   headerssync.h \
   httprpc.h \
   httpserver.h \
@@ -285,6 +284,8 @@ BITCOIN_CORE_H = \
   util/exception.h \
   util/fastrange.h \
   util/fees.h \
+  util/fs.h \
+  util/fs_helpers.h \
   util/getuniquepath.h \
   util/golombrice.h \
   util/hash_type.h \
@@ -694,7 +695,6 @@ libbitcoin_util_a_SOURCES = \
   support/lockedpool.cpp \
   chainparamsbase.cpp \
   clientversion.cpp \
-  fs.cpp \
   logging.cpp \
   random.cpp \
   randomenv.cpp \
@@ -707,6 +707,8 @@ libbitcoin_util_a_SOURCES = \
   util/error.cpp \
   util/exception.cpp \
   util/fees.cpp \
+  util/fs.cpp \
+  util/fs_helpers.cpp \
   util/getuniquepath.cpp \
   util/hasher.cpp \
   util/sock.cpp \
@@ -908,7 +910,6 @@ libbitcoinkernel_la_SOURCES = \
   deploymentinfo.cpp \
   deploymentstatus.cpp \
   flatfile.cpp \
-  fs.cpp \
   hash.cpp \
   kernel/chain.cpp \
   kernel/checks.cpp \
@@ -951,6 +952,8 @@ libbitcoinkernel_la_SOURCES = \
   uint256.cpp \
   util/check.cpp \
   util/exception.cpp \
+  util/fs.cpp \
+  util/fs_helpers.cpp \
   util/getuniquepath.cpp \
   util/hasher.cpp \
   util/moneystr.cpp \
diff --git a/src/addrdb.cpp b/src/addrdb.cpp
index 9ae8244d1c0..8ecccd4d22e 100644
--- a/src/addrdb.cpp
+++ b/src/addrdb.cpp
@@ -9,7 +9,6 @@
 #include <chainparams.h>
 #include <clientversion.h>
 #include <cstdint>
-#include <fs.h>
 #include <hash.h>
 #include <logging.h>
 #include <logging/timer.h>
@@ -19,6 +18,8 @@
 #include <streams.h>
 #include <tinyformat.h>
 #include <univalue.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/settings.h>
 #include <util/system.h>
 #include <util/translation.h>
diff --git a/src/addrdb.h b/src/addrdb.h
index 627ef3ac3ce..08d86d0f01b 100644
--- a/src/addrdb.h
+++ b/src/addrdb.h
@@ -6,9 +6,9 @@
 #ifndef BITCOIN_ADDRDB_H
 #define BITCOIN_ADDRDB_H
 
-#include <fs.h>
 #include <net_types.h> // For banmap_t
 #include <univalue.h>
+#include <util/fs.h>
 
 #include <optional>
 #include <vector>
diff --git a/src/banman.h b/src/banman.h
index 241f01dd2e3..5a5f5677b00 100644
--- a/src/banman.h
+++ b/src/banman.h
@@ -7,9 +7,9 @@
 
 #include <addrdb.h>
 #include <common/bloom.h>
-#include <fs.h>
 #include <net_types.h> // For banmap_t
 #include <sync.h>
+#include <util/fs.h>
 
 #include <chrono>
 #include <cstdint>
diff --git a/src/bench/bench.cpp b/src/bench/bench.cpp
index 4374a632508..84b66bc4b22 100644
--- a/src/bench/bench.cpp
+++ b/src/bench/bench.cpp
@@ -4,8 +4,8 @@
 
 #include <bench/bench.h>
 
-#include <fs.h>
 #include <test/util/setup_common.h>
+#include <util/fs.h>
 #include <util/string.h>
 
 #include <chrono>
diff --git a/src/bench/bench.h b/src/bench/bench.h
index 22c63a797b1..78196134e78 100644
--- a/src/bench/bench.h
+++ b/src/bench/bench.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_BENCH_BENCH_H
 #define BITCOIN_BENCH_BENCH_H
 
-#include <fs.h>
+#include <util/fs.h>
 #include <util/macros.h>
 
 #include <chrono>
diff --git a/src/bench/bench_bitcoin.cpp b/src/bench/bench_bitcoin.cpp
index 06e32f684fd..7faaa1fb14e 100644
--- a/src/bench/bench_bitcoin.cpp
+++ b/src/bench/bench_bitcoin.cpp
@@ -6,7 +6,7 @@
 
 #include <clientversion.h>
 #include <crypto/sha256.h>
-#include <fs.h>
+#include <util/fs.h>
 #include <util/strencodings.h>
 #include <util/system.h>
 
diff --git a/src/bitcoin-tx.cpp b/src/bitcoin-tx.cpp
index f36b6054bb0..a05443a2e5a 100644
--- a/src/bitcoin-tx.cpp
+++ b/src/bitcoin-tx.cpp
@@ -12,7 +12,6 @@
 #include <consensus/amount.h>
 #include <consensus/consensus.h>
 #include <core_io.h>
-#include <fs.h>
 #include <key_io.h>
 #include <policy/policy.h>
 #include <primitives/transaction.h>
@@ -21,6 +20,7 @@
 #include <script/signingprovider.h>
 #include <univalue.h>
 #include <util/exception.h>
+#include <util/fs.h>
 #include <util/moneystr.h>
 #include <util/rbf.h>
 #include <util/strencodings.h>
diff --git a/src/common/init.cpp b/src/common/init.cpp
index 159eb7e2ef5..e8fa7a14fd7 100644
--- a/src/common/init.cpp
+++ b/src/common/init.cpp
@@ -2,10 +2,10 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <common/init.h>
 #include <chainparams.h>
-#include <fs.h>
+#include <common/init.h>
 #include <tinyformat.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <util/translation.h>
 
diff --git a/src/compat/assumptions.h b/src/compat/assumptions.h
index 92615b582ab..4488db08868 100644
--- a/src/compat/assumptions.h
+++ b/src/compat/assumptions.h
@@ -8,6 +8,7 @@
 #ifndef BITCOIN_COMPAT_ASSUMPTIONS_H
 #define BITCOIN_COMPAT_ASSUMPTIONS_H
 
+#include <cstddef>
 #include <limits>
 
 // Assumption: We assume that the macro NDEBUG is not defined.
diff --git a/src/dbwrapper.cpp b/src/dbwrapper.cpp
index 0c6debfa801..2aade14ef49 100644
--- a/src/dbwrapper.cpp
+++ b/src/dbwrapper.cpp
@@ -4,12 +4,12 @@
 
 #include <dbwrapper.h>
 
-#include <fs.h>
 #include <logging.h>
 #include <random.h>
 #include <tinyformat.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/strencodings.h>
-#include <util/system.h>
 
 #include <algorithm>
 #include <cassert>
diff --git a/src/dbwrapper.h b/src/dbwrapper.h
index 578d9880ac5..35782edca6b 100644
--- a/src/dbwrapper.h
+++ b/src/dbwrapper.h
@@ -6,11 +6,11 @@
 #define BITCOIN_DBWRAPPER_H
 
 #include <clientversion.h>
-#include <fs.h>
 #include <logging.h>
 #include <serialize.h>
 #include <span.h>
 #include <streams.h>
+#include <util/fs.h>
 
 #include <cstddef>
 #include <cstdint>
diff --git a/src/flatfile.cpp b/src/flatfile.cpp
index d6e84d02c12..59861a08adf 100644
--- a/src/flatfile.cpp
+++ b/src/flatfile.cpp
@@ -8,7 +8,7 @@
 #include <flatfile.h>
 #include <logging.h>
 #include <tinyformat.h>
-#include <util/system.h>
+#include <util/fs_helpers.h>
 
 FlatFileSeq::FlatFileSeq(fs::path dir, const char* prefix, size_t chunk_size) :
     m_dir(std::move(dir)),
diff --git a/src/flatfile.h b/src/flatfile.h
index e4be9a9cb19..26b466db715 100644
--- a/src/flatfile.h
+++ b/src/flatfile.h
@@ -8,8 +8,8 @@
 
 #include <string>
 
-#include <fs.h>
 #include <serialize.h>
+#include <util/fs.h>
 
 struct FlatFilePos
 {
diff --git a/src/i2p.cpp b/src/i2p.cpp
index a3bfc23a65d..76fbb895369 100644
--- a/src/i2p.cpp
+++ b/src/i2p.cpp
@@ -6,13 +6,13 @@
 #include <compat/compat.h>
 #include <compat/endian.h>
 #include <crypto/sha256.h>
-#include <fs.h>
 #include <i2p.h>
 #include <logging.h>
 #include <netaddress.h>
 #include <netbase.h>
 #include <random.h>
 #include <tinyformat.h>
+#include <util/fs.h>
 #include <util/readwritefile.h>
 #include <util/sock.h>
 #include <util/spanparsing.h>
diff --git a/src/i2p.h b/src/i2p.h
index 6e7bafc945b..c9c99292d97 100644
--- a/src/i2p.h
+++ b/src/i2p.h
@@ -6,9 +6,9 @@
 #define BITCOIN_I2P_H
 
 #include <compat/compat.h>
-#include <fs.h>
 #include <netaddress.h>
 #include <sync.h>
+#include <util/fs.h>
 #include <util/sock.h>
 #include <util/threadinterrupt.h>
 
diff --git a/src/index/blockfilterindex.cpp b/src/index/blockfilterindex.cpp
index 59bf6d34cf7..43c22153386 100644
--- a/src/index/blockfilterindex.cpp
+++ b/src/index/blockfilterindex.cpp
@@ -8,6 +8,7 @@
 #include <hash.h>
 #include <index/blockfilterindex.h>
 #include <node/blockstorage.h>
+#include <util/fs_helpers.h>
 #include <util/system.h>
 #include <validation.h>
 
diff --git a/src/init.cpp b/src/init.cpp
index 16909f7e47d..1122496539d 100644
--- a/src/init.cpp
+++ b/src/init.cpp
@@ -20,7 +20,6 @@
 #include <chainparams.h>
 #include <consensus/amount.h>
 #include <deploymentstatus.h>
-#include <fs.h>
 #include <hash.h>
 #include <httprpc.h>
 #include <httpserver.h>
@@ -70,6 +69,8 @@
 #include <txmempool.h>
 #include <util/asmap.h>
 #include <util/check.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/moneystr.h>
 #include <util/strencodings.h>
 #include <util/string.h>
diff --git a/src/init/common.cpp b/src/init/common.cpp
index a7829c5d99e..33a5cec3f1b 100644
--- a/src/init/common.cpp
+++ b/src/init/common.cpp
@@ -7,10 +7,11 @@
 #endif
 
 #include <clientversion.h>
-#include <fs.h>
 #include <logging.h>
 #include <node/interface_ui.h>
 #include <tinyformat.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/string.h>
 #include <util/system.h>
 #include <util/time.h>
diff --git a/src/interfaces/wallet.h b/src/interfaces/wallet.h
index 86707b20b1e..b37763e6865 100644
--- a/src/interfaces/wallet.h
+++ b/src/interfaces/wallet.h
@@ -6,11 +6,11 @@
 #define BITCOIN_INTERFACES_WALLET_H
 
 #include <consensus/amount.h>
-#include <fs.h>
 #include <interfaces/chain.h>          // For ChainClient
 #include <pubkey.h>                    // For CKeyID and CScriptID (definitions needed in CTxDestination instantiation)
 #include <script/standard.h>           // For CTxDestination
 #include <support/allocators/secure.h> // For SecureString
+#include <util/fs.h>
 #include <util/message.h>
 #include <util/result.h>
 #include <util/ui_change_type.h>
diff --git a/src/ipc/interfaces.cpp b/src/ipc/interfaces.cpp
index 396f3ddf256..d804d9d291f 100644
--- a/src/ipc/interfaces.cpp
+++ b/src/ipc/interfaces.cpp
@@ -2,7 +2,6 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
 #include <interfaces/init.h>
 #include <interfaces/ipc.h>
 #include <ipc/capnp/protocol.h>
@@ -10,6 +9,7 @@
 #include <ipc/protocol.h>
 #include <logging.h>
 #include <tinyformat.h>
+#include <util/fs.h>
 #include <util/system.h>
 
 #include <cstdio>
diff --git a/src/ipc/process.cpp b/src/ipc/process.cpp
index 4dc88ae44bd..9657dcd0922 100644
--- a/src/ipc/process.cpp
+++ b/src/ipc/process.cpp
@@ -2,11 +2,11 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
 #include <ipc/process.h>
 #include <ipc/protocol.h>
 #include <mp/util.h>
 #include <tinyformat.h>
+#include <util/fs.h>
 #include <util/strencodings.h>
 
 #include <cstdint>
diff --git a/src/ipc/process.h b/src/ipc/process.h
index 4bb2930d9c3..40f2d2acf66 100644
--- a/src/ipc/process.h
+++ b/src/ipc/process.h
@@ -5,6 +5,8 @@
 #ifndef BITCOIN_IPC_PROCESS_H
 #define BITCOIN_IPC_PROCESS_H
 
+#include <util/fs.h>
+
 #include <memory>
 #include <string>
 
diff --git a/src/kernel/mempool_persist.cpp b/src/kernel/mempool_persist.cpp
index a14b2e61636..71f3aac3664 100644
--- a/src/kernel/mempool_persist.cpp
+++ b/src/kernel/mempool_persist.cpp
@@ -6,7 +6,6 @@
 
 #include <clientversion.h>
 #include <consensus/amount.h>
-#include <fs.h>
 #include <logging.h>
 #include <primitives/transaction.h>
 #include <serialize.h>
@@ -15,7 +14,8 @@
 #include <sync.h>
 #include <txmempool.h>
 #include <uint256.h>
-#include <util/system.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/time.h>
 #include <validation.h>
 
diff --git a/src/kernel/mempool_persist.h b/src/kernel/mempool_persist.h
index ca4917e38bf..cb09119e4ac 100644
--- a/src/kernel/mempool_persist.h
+++ b/src/kernel/mempool_persist.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_KERNEL_MEMPOOL_PERSIST_H
 #define BITCOIN_KERNEL_MEMPOOL_PERSIST_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 class Chainstate;
 class CTxMemPool;
diff --git a/src/logging.cpp b/src/logging.cpp
index a9b2a2b33a5..6a7991255d7 100644
--- a/src/logging.cpp
+++ b/src/logging.cpp
@@ -3,8 +3,8 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
 #include <logging.h>
+#include <util/fs.h>
 #include <util/string.h>
 #include <util/threadnames.h>
 #include <util/time.h>
diff --git a/src/logging.h b/src/logging.h
index 954731d2144..e7c554e79f8 100644
--- a/src/logging.h
+++ b/src/logging.h
@@ -6,9 +6,9 @@
 #ifndef BITCOIN_LOGGING_H
 #define BITCOIN_LOGGING_H
 
-#include <fs.h>
 #include <threadsafety.h>
 #include <tinyformat.h>
+#include <util/fs.h>
 #include <util/string.h>
 
 #include <atomic>
diff --git a/src/net.cpp b/src/net.cpp
index 7023cb0f490..4f4c0a4079e 100644
--- a/src/net.cpp
+++ b/src/net.cpp
@@ -16,7 +16,6 @@
 #include <compat/compat.h>
 #include <consensus/consensus.h>
 #include <crypto/sha256.h>
-#include <fs.h>
 #include <i2p.h>
 #include <logging.h>
 #include <net_permissions.h>
@@ -27,6 +26,7 @@
 #include <protocol.h>
 #include <random.h>
 #include <scheduler.h>
+#include <util/fs.h>
 #include <util/sock.h>
 #include <util/strencodings.h>
 #include <util/syscall_sandbox.h>
diff --git a/src/node/blockstorage.cpp b/src/node/blockstorage.cpp
index 53721b807ce..af84e6d7e7f 100644
--- a/src/node/blockstorage.cpp
+++ b/src/node/blockstorage.cpp
@@ -8,7 +8,6 @@
 #include <clientversion.h>
 #include <consensus/validation.h>
 #include <flatfile.h>
-#include <fs.h>
 #include <hash.h>
 #include <logging.h>
 #include <kernel/chainparams.h>
@@ -18,6 +17,7 @@
 #include <signet.h>
 #include <streams.h>
 #include <undo.h>
+#include <util/fs.h>
 #include <util/syscall_sandbox.h>
 #include <util/system.h>
 #include <validation.h>
diff --git a/src/node/blockstorage.h b/src/node/blockstorage.h
index 5ba0045b8b3..3eb27cc72d4 100644
--- a/src/node/blockstorage.h
+++ b/src/node/blockstorage.h
@@ -7,12 +7,12 @@
 
 #include <attributes.h>
 #include <chain.h>
-#include <fs.h>
 #include <kernel/blockmanager_opts.h>
 #include <kernel/cs_main.h>
 #include <protocol.h>
 #include <sync.h>
 #include <txdb.h>
+#include <util/fs.h>
 
 #include <atomic>
 #include <cstdint>
diff --git a/src/node/chainstate.cpp b/src/node/chainstate.cpp
index cfd34725921..f60ff83a0dc 100644
--- a/src/node/chainstate.cpp
+++ b/src/node/chainstate.cpp
@@ -16,6 +16,7 @@
 #include <tinyformat.h>
 #include <txdb.h>
 #include <uint256.h>
+#include <util/fs.h>
 #include <util/time.h>
 #include <util/translation.h>
 #include <validation.h>
diff --git a/src/node/mempool_persist_args.cpp b/src/node/mempool_persist_args.cpp
index 4e775869c64..78e3472644f 100644
--- a/src/node/mempool_persist_args.cpp
+++ b/src/node/mempool_persist_args.cpp
@@ -4,7 +4,7 @@
 
 #include <node/mempool_persist_args.h>
 
-#include <fs.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <validation.h>
 
diff --git a/src/node/mempool_persist_args.h b/src/node/mempool_persist_args.h
index f719ec62ab2..3b101f09308 100644
--- a/src/node/mempool_persist_args.h
+++ b/src/node/mempool_persist_args.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_NODE_MEMPOOL_PERSIST_ARGS_H
 #define BITCOIN_NODE_MEMPOOL_PERSIST_ARGS_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 class ArgsManager;
 
diff --git a/src/node/utxo_snapshot.cpp b/src/node/utxo_snapshot.cpp
index cccf95e5529..591c1dad6ec 100644
--- a/src/node/utxo_snapshot.cpp
+++ b/src/node/utxo_snapshot.cpp
@@ -4,13 +4,13 @@
 
 #include <node/utxo_snapshot.h>
 
-#include <fs.h>
 #include <logging.h>
 #include <streams.h>
 #include <sync.h>
 #include <tinyformat.h>
 #include <txdb.h>
 #include <uint256.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <validation.h>
 
diff --git a/src/node/utxo_snapshot.h b/src/node/utxo_snapshot.h
index c5c018c9e85..44ddd77dc38 100644
--- a/src/node/utxo_snapshot.h
+++ b/src/node/utxo_snapshot.h
@@ -6,11 +6,11 @@
 #ifndef BITCOIN_NODE_UTXO_SNAPSHOT_H
 #define BITCOIN_NODE_UTXO_SNAPSHOT_H
 
-#include <fs.h>
 #include <kernel/cs_main.h>
 #include <serialize.h>
 #include <sync.h>
 #include <uint256.h>
+#include <util/fs.h>
 
 #include <cstdint>
 #include <optional>
diff --git a/src/policy/fees.cpp b/src/policy/fees.cpp
index d244de1bb20..6121224979b 100644
--- a/src/policy/fees.cpp
+++ b/src/policy/fees.cpp
@@ -7,7 +7,6 @@
 
 #include <clientversion.h>
 #include <consensus/amount.h>
-#include <fs.h>
 #include <kernel/mempool_entry.h>
 #include <logging.h>
 #include <policy/feerate.h>
@@ -18,6 +17,7 @@
 #include <sync.h>
 #include <tinyformat.h>
 #include <uint256.h>
+#include <util/fs.h>
 #include <util/serfloat.h>
 #include <util/system.h>
 #include <util/time.h>
diff --git a/src/policy/fees.h b/src/policy/fees.h
index 1c24b8c7c37..775a72a7646 100644
--- a/src/policy/fees.h
+++ b/src/policy/fees.h
@@ -6,12 +6,12 @@
 #define BITCOIN_POLICY_FEES_H
 
 #include <consensus/amount.h>
-#include <fs.h>
 #include <policy/feerate.h>
 #include <random.h>
 #include <sync.h>
 #include <threadsafety.h>
 #include <uint256.h>
+#include <util/fs.h>
 
 #include <array>
 #include <map>
diff --git a/src/policy/fees_args.h b/src/policy/fees_args.h
index 6b65ce0aa9f..ef5cf144af5 100644
--- a/src/policy/fees_args.h
+++ b/src/policy/fees_args.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_POLICY_FEES_ARGS_H
 #define BITCOIN_POLICY_FEES_ARGS_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 class ArgsManager;
 
diff --git a/src/qt/guiutil.cpp b/src/qt/guiutil.cpp
index 96fe091b601..e98d953fd29 100644
--- a/src/qt/guiutil.cpp
+++ b/src/qt/guiutil.cpp
@@ -12,7 +12,6 @@
 
 #include <base58.h>
 #include <chainparams.h>
-#include <fs.h>
 #include <interfaces/node.h>
 #include <key_io.h>
 #include <policy/policy.h>
@@ -21,6 +20,8 @@
 #include <script/script.h>
 #include <script/standard.h>
 #include <util/exception.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/system.h>
 #include <util/time.h>
 
diff --git a/src/qt/guiutil.h b/src/qt/guiutil.h
index 87a323bde9c..7f06fdfe37d 100644
--- a/src/qt/guiutil.h
+++ b/src/qt/guiutil.h
@@ -6,10 +6,10 @@
 #define BITCOIN_QT_GUIUTIL_H
 
 #include <consensus/amount.h>
-#include <fs.h>
 #include <net.h>
 #include <netaddress.h>
 #include <util/check.h>
+#include <util/fs.h>
 
 #include <QApplication>
 #include <QEvent>
diff --git a/src/qt/intro.cpp b/src/qt/intro.cpp
index 64c2890fc1d..6423e457aa8 100644
--- a/src/qt/intro.cpp
+++ b/src/qt/intro.cpp
@@ -7,15 +7,16 @@
 #endif
 
 #include <chainparams.h>
-#include <fs.h>
 #include <qt/intro.h>
 #include <qt/forms/ui_intro.h>
+#include <util/fs.h>
 
 #include <qt/guiconstants.h>
 #include <qt/guiutil.h>
 #include <qt/optionsmodel.h>
 
 #include <interfaces/node.h>
+#include <util/fs_helpers.h>
 #include <util/system.h>
 #include <validation.h>
 
diff --git a/src/qt/psbtoperationsdialog.cpp b/src/qt/psbtoperationsdialog.cpp
index 0994e0080a8..fe52e111571 100644
--- a/src/qt/psbtoperationsdialog.cpp
+++ b/src/qt/psbtoperationsdialog.cpp
@@ -5,7 +5,6 @@
 #include <qt/psbtoperationsdialog.h>
 
 #include <core_io.h>
-#include <fs.h>
 #include <interfaces/node.h>
 #include <key_io.h>
 #include <node/psbt.h>
@@ -14,6 +13,7 @@
 #include <qt/forms/ui_psbtoperationsdialog.h>
 #include <qt/guiutil.h>
 #include <qt/optionsmodel.h>
+#include <util/fs.h>
 #include <util/strencodings.h>
 
 #include <fstream>
diff --git a/src/qt/walletframe.cpp b/src/qt/walletframe.cpp
index 43411370a29..7a8a053900b 100644
--- a/src/qt/walletframe.cpp
+++ b/src/qt/walletframe.cpp
@@ -4,7 +4,6 @@
 
 #include <qt/walletframe.h>
 
-#include <fs.h>
 #include <node/interface_ui.h>
 #include <psbt.h>
 #include <qt/guiutil.h>
@@ -12,7 +11,8 @@
 #include <qt/psbtoperationsdialog.h>
 #include <qt/walletmodel.h>
 #include <qt/walletview.h>
-#include <util/system.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 
 #include <cassert>
 #include <fstream>
diff --git a/src/rpc/blockchain.cpp b/src/rpc/blockchain.cpp
index 1a9b265fbea..fb22321d906 100644
--- a/src/rpc/blockchain.cpp
+++ b/src/rpc/blockchain.cpp
@@ -15,7 +15,6 @@
 #include <core_io.h>
 #include <deploymentinfo.h>
 #include <deploymentstatus.h>
-#include <fs.h>
 #include <hash.h>
 #include <index/blockfilterindex.h>
 #include <index/coinstatsindex.h>
@@ -39,6 +38,7 @@
 #include <undo.h>
 #include <univalue.h>
 #include <util/check.h>
+#include <util/fs.h>
 #include <util/strencodings.h>
 #include <util/system.h>
 #include <util/translation.h>
diff --git a/src/rpc/blockchain.h b/src/rpc/blockchain.h
index 9ccb87b78a3..0a86085db03 100644
--- a/src/rpc/blockchain.h
+++ b/src/rpc/blockchain.h
@@ -7,9 +7,9 @@
 
 #include <consensus/amount.h>
 #include <core_io.h>
-#include <fs.h>
 #include <streams.h>
 #include <sync.h>
+#include <util/fs.h>
 #include <validation.h>
 
 #include <any>
diff --git a/src/rpc/mempool.cpp b/src/rpc/mempool.cpp
index 3a69e2d8a22..927b4ce1fcf 100644
--- a/src/rpc/mempool.cpp
+++ b/src/rpc/mempool.cpp
@@ -9,7 +9,6 @@
 
 #include <chainparams.h>
 #include <core_io.h>
-#include <fs.h>
 #include <kernel/mempool_entry.h>
 #include <node/mempool_persist_args.h>
 #include <policy/rbf.h>
@@ -21,6 +20,7 @@
 #include <script/standard.h>
 #include <txmempool.h>
 #include <univalue.h>
+#include <util/fs.h>
 #include <util/moneystr.h>
 #include <util/time.h>
 
diff --git a/src/rpc/request.cpp b/src/rpc/request.cpp
index b6ef1909c96..4c5ccbbdad5 100644
--- a/src/rpc/request.cpp
+++ b/src/rpc/request.cpp
@@ -5,12 +5,13 @@
 
 #include <rpc/request.h>
 
-#include <fs.h>
+#include <util/fs.h>
 
 #include <random.h>
 #include <rpc/protocol.h>
-#include <util/system.h>
+#include <util/fs_helpers.h>
 #include <util/strencodings.h>
+#include <util/system.h>
 
 #include <fstream>
 #include <stdexcept>
diff --git a/src/test/argsman_tests.cpp b/src/test/argsman_tests.cpp
index d00876bc706..5bade94f370 100644
--- a/src/test/argsman_tests.cpp
+++ b/src/test/argsman_tests.cpp
@@ -2,14 +2,14 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <util/system.h>
-#include <fs.h>
 #include <sync.h>
 #include <test/util/logging.h>
 #include <test/util/setup_common.h>
 #include <test/util/str.h>
-#include <util/strencodings.h>
 #include <univalue.h>
+#include <util/fs.h>
+#include <util/strencodings.h>
+#include <util/system.h>
 
 #include <array>
 #include <optional>
diff --git a/src/test/fs_tests.cpp b/src/test/fs_tests.cpp
index 7e7d630daa4..7cfecb2b22f 100644
--- a/src/test/fs_tests.cpp
+++ b/src/test/fs_tests.cpp
@@ -2,9 +2,9 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 //
-#include <fs.h>
 #include <test/util/setup_common.h>
-#include <util/system.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/getuniquepath.h>
 
 #include <boost/test/unit_test.hpp>
diff --git a/src/test/fuzz/banman.cpp b/src/test/fuzz/banman.cpp
index 273dcfd8502..b4a93499ed1 100644
--- a/src/test/fuzz/banman.cpp
+++ b/src/test/fuzz/banman.cpp
@@ -3,13 +3,13 @@
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
 #include <banman.h>
-#include <fs.h>
 #include <netaddress.h>
 #include <test/fuzz/FuzzedDataProvider.h>
 #include <test/fuzz/fuzz.h>
 #include <test/fuzz/util.h>
 #include <test/fuzz/util/net.h>
 #include <test/util/setup_common.h>
+#include <util/fs.h>
 #include <util/readwritefile.h>
 #include <util/system.h>
 
diff --git a/src/test/fuzz/fuzz.cpp b/src/test/fuzz/fuzz.cpp
index 9683f32d84c..0bbfb206d55 100644
--- a/src/test/fuzz/fuzz.cpp
+++ b/src/test/fuzz/fuzz.cpp
@@ -4,11 +4,11 @@
 
 #include <test/fuzz/fuzz.h>
 
-#include <fs.h>
 #include <netaddress.h>
 #include <netbase.h>
 #include <test/util/setup_common.h>
 #include <util/check.h>
+#include <util/fs.h>
 #include <util/sock.h>
 #include <util/time.h>
 
diff --git a/src/test/fuzz/utxo_snapshot.cpp b/src/test/fuzz/utxo_snapshot.cpp
index 7119643b456..be34906025e 100644
--- a/src/test/fuzz/utxo_snapshot.cpp
+++ b/src/test/fuzz/utxo_snapshot.cpp
@@ -4,13 +4,13 @@
 
 #include <chainparams.h>
 #include <consensus/validation.h>
-#include <fs.h>
 #include <node/utxo_snapshot.h>
 #include <test/fuzz/FuzzedDataProvider.h>
 #include <test/fuzz/fuzz.h>
 #include <test/fuzz/util.h>
 #include <test/util/mining.h>
 #include <test/util/setup_common.h>
+#include <util/fs.h>
 #include <validation.h>
 #include <validationinterface.h>
 
diff --git a/src/test/script_tests.cpp b/src/test/script_tests.cpp
index 45d9f2cf29d..d8898743b09 100644
--- a/src/test/script_tests.cpp
+++ b/src/test/script_tests.cpp
@@ -6,7 +6,6 @@
 #include <test/data/bip341_wallet_vectors.json.h>
 
 #include <core_io.h>
-#include <fs.h>
 #include <key.h>
 #include <rpc/util.h>
 #include <script/script.h>
@@ -19,6 +18,7 @@
 #include <test/util/random.h>
 #include <test/util/setup_common.h>
 #include <test/util/transaction_utils.h>
+#include <util/fs.h>
 #include <util/strencodings.h>
 #include <util/system.h>
 
diff --git a/src/test/settings_tests.cpp b/src/test/settings_tests.cpp
index ad12c465610..4d0d42ae384 100644
--- a/src/test/settings_tests.cpp
+++ b/src/test/settings_tests.cpp
@@ -4,9 +4,9 @@
 
 #include <util/settings.h>
 
-#include <fs.h>
 #include <test/util/setup_common.h>
 #include <test/util/str.h>
+#include <util/fs.h>
 
 
 #include <boost/test/unit_test.hpp>
diff --git a/src/test/streams_tests.cpp b/src/test/streams_tests.cpp
index a9b5251ad39..a0392570f19 100644
--- a/src/test/streams_tests.cpp
+++ b/src/test/streams_tests.cpp
@@ -2,10 +2,10 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
 #include <streams.h>
 #include <test/util/random.h>
 #include <test/util/setup_common.h>
+#include <util/fs.h>
 
 #include <boost/test/unit_test.hpp>
 
diff --git a/src/test/util/chainstate.h b/src/test/util/chainstate.h
index e664435e030..bf8f8b58191 100644
--- a/src/test/util/chainstate.h
+++ b/src/test/util/chainstate.h
@@ -6,12 +6,12 @@
 #define BITCOIN_TEST_UTIL_CHAINSTATE_H
 
 #include <clientversion.h>
-#include <fs.h>
 #include <logging.h>
 #include <node/context.h>
 #include <node/utxo_snapshot.h>
 #include <rpc/blockchain.h>
 #include <test/util/setup_common.h>
+#include <util/fs.h>
 #include <validation.h>
 
 #include <univalue.h>
diff --git a/src/test/util/setup_common.h b/src/test/util/setup_common.h
index 8874db7e758..948ebc097c2 100644
--- a/src/test/util/setup_common.h
+++ b/src/test/util/setup_common.h
@@ -6,7 +6,6 @@
 #define BITCOIN_TEST_UTIL_SETUP_COMMON_H
 
 #include <chainparamsbase.h>
-#include <fs.h>
 #include <key.h>
 #include <node/caches.h>
 #include <node/context.h>
@@ -15,6 +14,7 @@
 #include <random.h>
 #include <stdexcept>
 #include <util/check.h>
+#include <util/fs.h>
 #include <util/string.h>
 #include <util/system.h>
 #include <util/vector.h>
diff --git a/src/test/util_tests.cpp b/src/test/util_tests.cpp
index a13552653ed..3a5126f8a8f 100644
--- a/src/test/util_tests.cpp
+++ b/src/test/util_tests.cpp
@@ -2,16 +2,16 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <util/system.h>
-
 #include <clientversion.h>
-#include <fs.h>
 #include <hash.h> // For Hash()
 #include <key.h>  // For CKey
 #include <sync.h>
 #include <test/util/random.h>
 #include <test/util/setup_common.h>
 #include <uint256.h>
+#include <util/bitdeque.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/getuniquepath.h>
 #include <util/message.h> // For MessageSign(), MessageVerify(), MESSAGE_MAGIC
 #include <util/moneystr.h>
@@ -22,7 +22,6 @@
 #include <util/string.h>
 #include <util/time.h>
 #include <util/vector.h>
-#include <util/bitdeque.h>
 
 #include <array>
 #include <cmath>
diff --git a/src/torcontrol.h b/src/torcontrol.h
index 6563a2ef425..afc5413db0d 100644
--- a/src/torcontrol.h
+++ b/src/torcontrol.h
@@ -8,8 +8,8 @@
 #ifndef BITCOIN_TORCONTROL_H
 #define BITCOIN_TORCONTROL_H
 
-#include <fs.h>
 #include <netaddress.h>
+#include <util/fs.h>
 
 #include <boost/signals2/signal.hpp>
 
diff --git a/src/txdb.h b/src/txdb.h
index 8a876349fb0..63c71520979 100644
--- a/src/txdb.h
+++ b/src/txdb.h
@@ -10,7 +10,7 @@
 #include <dbwrapper.h>
 #include <kernel/cs_main.h>
 #include <sync.h>
-#include <fs.h>
+#include <util/fs.h>
 
 #include <memory>
 #include <optional>
diff --git a/src/util/asmap.cpp b/src/util/asmap.cpp
index 4b548c5a4de..360573cbaed 100644
--- a/src/util/asmap.cpp
+++ b/src/util/asmap.cpp
@@ -6,10 +6,10 @@
 
 #include <clientversion.h>
 #include <crypto/common.h>
-#include <fs.h>
 #include <logging.h>
 #include <serialize.h>
 #include <streams.h>
+#include <util/fs.h>
 
 #include <algorithm>
 #include <cassert>
diff --git a/src/util/asmap.h b/src/util/asmap.h
index 844037f8161..08a88f1b3c5 100644
--- a/src/util/asmap.h
+++ b/src/util/asmap.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_UTIL_ASMAP_H
 #define BITCOIN_UTIL_ASMAP_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 #include <cstdint>
 #include <vector>
diff --git a/src/fs.cpp b/src/util/fs.cpp
similarity index 99%
rename from src/fs.cpp
rename to src/util/fs.cpp
index 64411fe41f3..e8fb72670f6 100644
--- a/src/fs.cpp
+++ b/src/util/fs.cpp
@@ -2,7 +2,7 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
+#include <util/fs.h>
 #include <util/syserror.h>
 
 #ifndef WIN32
diff --git a/src/fs.h b/src/util/fs.h
similarity index 99%
rename from src/fs.h
rename to src/util/fs.h
index 0ece256acb5..886a30394e0 100644
--- a/src/fs.h
+++ b/src/util/fs.h
@@ -2,8 +2,8 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#ifndef BITCOIN_FS_H
-#define BITCOIN_FS_H
+#ifndef BITCOIN_UTIL_FS_H
+#define BITCOIN_UTIL_FS_H
 
 #include <tinyformat.h>
 
@@ -248,4 +248,4 @@ template<> inline void formatValue(std::ostream&, const char*, const char*, int,
 template<> inline void formatValue(std::ostream&, const char*, const char*, int, const fs::path&) = delete;
 } // namespace tinyformat
 
-#endif // BITCOIN_FS_H
+#endif // BITCOIN_UTIL_FS_H
diff --git a/src/util/fs_helpers.cpp b/src/util/fs_helpers.cpp
new file mode 100644
index 00000000000..d05cb8a63d7
--- /dev/null
+++ b/src/util/fs_helpers.cpp
@@ -0,0 +1,295 @@
+// Copyright (c) 2009-2010 Satoshi Nakamoto
+// Copyright (c) 2009-2023 The Bitcoin Core developers
+// Distributed under the MIT software license, see the accompanying
+// file COPYING or http://www.opensource.org/licenses/mit-license.php.
+
+#include <util/fs_helpers.h>
+
+#if defined(HAVE_CONFIG_H)
+#include <config/bitcoin-config.h>
+#endif
+
+#include <logging.h>
+#include <sync.h>
+#include <tinyformat.h>
+#include <util/fs.h>
+#include <util/getuniquepath.h>
+
+#include <cerrno>
+#include <filesystem>
+#include <fstream>
+#include <map>
+#include <memory>
+#include <string>
+#include <system_error>
+#include <utility>
+
+#ifndef WIN32
+// for posix_fallocate, in configure.ac we check if it is present after this
+#ifdef __linux__
+
+#ifdef _POSIX_C_SOURCE
+#undef _POSIX_C_SOURCE
+#endif
+
+#define _POSIX_C_SOURCE 200112L
+
+#endif // __linux__
+
+#include <fcntl.h>
+#include <sys/resource.h>
+#include <unistd.h>
+#else
+#include <io.h> /* For _get_osfhandle, _chsize */
+#include <shlobj.h> /* For SHGetSpecialFolderPathW */
+#endif // WIN32
+
+/** Mutex to protect dir_locks. */
+static GlobalMutex cs_dir_locks;
+/** A map that contains all the currently held directory locks. After
+ * successful locking, these will be held here until the global destructor
+ * cleans them up and thus automatically unlocks them, or ReleaseDirectoryLocks
+ * is called.
+ */
+static std::map<std::string, std::unique_ptr<fsbridge::FileLock>> dir_locks GUARDED_BY(cs_dir_locks);
+
+bool LockDirectory(const fs::path& directory, const fs::path& lockfile_name, bool probe_only)
+{
+    LOCK(cs_dir_locks);
+    fs::path pathLockFile = directory / lockfile_name;
+
+    // If a lock for this directory already exists in the map, don't try to re-lock it
+    if (dir_locks.count(fs::PathToString(pathLockFile))) {
+        return true;
+    }
+
+    // Create empty lock file if it doesn't exist.
+    FILE* file = fsbridge::fopen(pathLockFile, "a");
+    if (file) fclose(file);
+    auto lock = std::make_unique<fsbridge::FileLock>(pathLockFile);
+    if (!lock->TryLock()) {
+        return error("Error while attempting to lock directory %s: %s", fs::PathToString(directory), lock->GetReason());
+    }
+    if (!probe_only) {
+        // Lock successful and we're not just probing, put it into the map
+        dir_locks.emplace(fs::PathToString(pathLockFile), std::move(lock));
+    }
+    return true;
+}
+
+void UnlockDirectory(const fs::path& directory, const fs::path& lockfile_name)
+{
+    LOCK(cs_dir_locks);
+    dir_locks.erase(fs::PathToString(directory / lockfile_name));
+}
+
+void ReleaseDirectoryLocks()
+{
+    LOCK(cs_dir_locks);
+    dir_locks.clear();
+}
+
+bool DirIsWritable(const fs::path& directory)
+{
+    fs::path tmpFile = GetUniquePath(directory);
+
+    FILE* file = fsbridge::fopen(tmpFile, "a");
+    if (!file) return false;
+
+    fclose(file);
+    remove(tmpFile);
+
+    return true;
+}
+
+bool CheckDiskSpace(const fs::path& dir, uint64_t additional_bytes)
+{
+    constexpr uint64_t min_disk_space = 52428800; // 50 MiB
+
+    uint64_t free_bytes_available = fs::space(dir).available;
+    return free_bytes_available >= min_disk_space + additional_bytes;
+}
+
+std::streampos GetFileSize(const char* path, std::streamsize max)
+{
+    std::ifstream file{path, std::ios::binary};
+    file.ignore(max);
+    return file.gcount();
+}
+
+bool FileCommit(FILE* file)
+{
+    if (fflush(file) != 0) { // harmless if redundantly called
+        LogPrintf("%s: fflush failed: %d\n", __func__, errno);
+        return false;
+    }
+#ifdef WIN32
+    HANDLE hFile = (HANDLE)_get_osfhandle(_fileno(file));
+    if (FlushFileBuffers(hFile) == 0) {
+        LogPrintf("%s: FlushFileBuffers failed: %d\n", __func__, GetLastError());
+        return false;
+    }
+#elif defined(MAC_OSX) && defined(F_FULLFSYNC)
+    if (fcntl(fileno(file), F_FULLFSYNC, 0) == -1) { // Manpage says "value other than -1" is returned on success
+        LogPrintf("%s: fcntl F_FULLFSYNC failed: %d\n", __func__, errno);
+        return false;
+    }
+#elif HAVE_FDATASYNC
+    if (fdatasync(fileno(file)) != 0 && errno != EINVAL) { // Ignore EINVAL for filesystems that don't support sync
+        LogPrintf("%s: fdatasync failed: %d\n", __func__, errno);
+        return false;
+    }
+#else
+    if (fsync(fileno(file)) != 0 && errno != EINVAL) {
+        LogPrintf("%s: fsync failed: %d\n", __func__, errno);
+        return false;
+    }
+#endif
+    return true;
+}
+
+void DirectoryCommit(const fs::path& dirname)
+{
+#ifndef WIN32
+    FILE* file = fsbridge::fopen(dirname, "r");
+    if (file) {
+        fsync(fileno(file));
+        fclose(file);
+    }
+#endif
+}
+
+bool TruncateFile(FILE* file, unsigned int length)
+{
+#if defined(WIN32)
+    return _chsize(_fileno(file), length) == 0;
+#else
+    return ftruncate(fileno(file), length) == 0;
+#endif
+}
+
+/**
+ * this function tries to raise the file descriptor limit to the requested number.
+ * It returns the actual file descriptor limit (which may be more or less than nMinFD)
+ */
+int RaiseFileDescriptorLimit(int nMinFD)
+{
+#if defined(WIN32)
+    return 2048;
+#else
+    struct rlimit limitFD;
+    if (getrlimit(RLIMIT_NOFILE, &limitFD) != -1) {
+        if (limitFD.rlim_cur < (rlim_t)nMinFD) {
+            limitFD.rlim_cur = nMinFD;
+            if (limitFD.rlim_cur > limitFD.rlim_max)
+                limitFD.rlim_cur = limitFD.rlim_max;
+            setrlimit(RLIMIT_NOFILE, &limitFD);
+            getrlimit(RLIMIT_NOFILE, &limitFD);
+        }
+        return limitFD.rlim_cur;
+    }
+    return nMinFD; // getrlimit failed, assume it's fine
+#endif
+}
+
+/**
+ * this function tries to make a particular range of a file allocated (corresponding to disk space)
+ * it is advisory, and the range specified in the arguments will never contain live data
+ */
+void AllocateFileRange(FILE* file, unsigned int offset, unsigned int length)
+{
+#if defined(WIN32)
+    // Windows-specific version
+    HANDLE hFile = (HANDLE)_get_osfhandle(_fileno(file));
+    LARGE_INTEGER nFileSize;
+    int64_t nEndPos = (int64_t)offset + length;
+    nFileSize.u.LowPart = nEndPos & 0xFFFFFFFF;
+    nFileSize.u.HighPart = nEndPos >> 32;
+    SetFilePointerEx(hFile, nFileSize, 0, FILE_BEGIN);
+    SetEndOfFile(hFile);
+#elif defined(MAC_OSX)
+    // OSX specific version
+    // NOTE: Contrary to other OS versions, the OSX version assumes that
+    // NOTE: offset is the size of the file.
+    fstore_t fst;
+    fst.fst_flags = F_ALLOCATECONTIG;
+    fst.fst_posmode = F_PEOFPOSMODE;
+    fst.fst_offset = 0;
+    fst.fst_length = length; // mac os fst_length takes the # of free bytes to allocate, not desired file size
+    fst.fst_bytesalloc = 0;
+    if (fcntl(fileno(file), F_PREALLOCATE, &fst) == -1) {
+        fst.fst_flags = F_ALLOCATEALL;
+        fcntl(fileno(file), F_PREALLOCATE, &fst);
+    }
+    ftruncate(fileno(file), static_cast<off_t>(offset) + length);
+#else
+#if defined(HAVE_POSIX_FALLOCATE)
+    // Version using posix_fallocate
+    off_t nEndPos = (off_t)offset + length;
+    if (0 == posix_fallocate(fileno(file), 0, nEndPos)) return;
+#endif
+    // Fallback version
+    // TODO: just write one byte per block
+    static const char buf[65536] = {};
+    if (fseek(file, offset, SEEK_SET)) {
+        return;
+    }
+    while (length > 0) {
+        unsigned int now = 65536;
+        if (length < now)
+            now = length;
+        fwrite(buf, 1, now, file); // allowed to fail; this function is advisory anyway
+        length -= now;
+    }
+#endif
+}
+
+#ifdef WIN32
+fs::path GetSpecialFolderPath(int nFolder, bool fCreate)
+{
+    WCHAR pszPath[MAX_PATH] = L"";
+
+    if (SHGetSpecialFolderPathW(nullptr, pszPath, nFolder, fCreate)) {
+        return fs::path(pszPath);
+    }
+
+    LogPrintf("SHGetSpecialFolderPathW() failed, could not obtain requested path.\n");
+    return fs::path("");
+}
+#endif
+
+bool RenameOver(fs::path src, fs::path dest)
+{
+#ifdef __MINGW64__
+    // This is a workaround for a bug in libstdc++ which
+    // implements std::filesystem::rename with _wrename function.
+    // This bug has been fixed in upstream:
+    //  - GCC 10.3: 8dd1c1085587c9f8a21bb5e588dfe1e8cdbba79e
+    //  - GCC 11.1: 1dfd95f0a0ca1d9e6cbc00e6cbfd1fa20a98f312
+    // For more details see the commits mentioned above.
+    return MoveFileExW(src.wstring().c_str(), dest.wstring().c_str(),
+                       MOVEFILE_REPLACE_EXISTING) != 0;
+#else
+    std::error_code error;
+    fs::rename(src, dest, error);
+    return !error;
+#endif
+}
+
+/**
+ * Ignores exceptions thrown by create_directories if the requested directory exists.
+ * Specifically handles case where path p exists, but it wasn't possible for the user to
+ * write to the parent directory.
+ */
+bool TryCreateDirectories(const fs::path& p)
+{
+    try {
+        return fs::create_directories(p);
+    } catch (const fs::filesystem_error&) {
+        if (!fs::exists(p) || !fs::is_directory(p))
+            throw;
+    }
+
+    // create_directories didn't create the directory, it had to have existed already
+    return false;
+}
diff --git a/src/util/fs_helpers.h b/src/util/fs_helpers.h
new file mode 100644
index 00000000000..e7db01a89b9
--- /dev/null
+++ b/src/util/fs_helpers.h
@@ -0,0 +1,63 @@
+// Copyright (c) 2009-2010 Satoshi Nakamoto
+// Copyright (c) 2009-2023 The Bitcoin Core developers
+// Distributed under the MIT software license, see the accompanying
+// file COPYING or http://www.opensource.org/licenses/mit-license.php.
+
+#ifndef BITCOIN_UTIL_FS_HELPERS_H
+#define BITCOIN_UTIL_FS_HELPERS_H
+
+#include <util/fs.h>
+
+#include <cstdint>
+#include <cstdio>
+#include <iosfwd>
+#include <limits>
+
+/**
+ * Ensure file contents are fully committed to disk, using a platform-specific
+ * feature analogous to fsync().
+ */
+bool FileCommit(FILE* file);
+
+/**
+ * Sync directory contents. This is required on some environments to ensure that
+ * newly created files are committed to disk.
+ */
+void DirectoryCommit(const fs::path& dirname);
+
+bool TruncateFile(FILE* file, unsigned int length);
+int RaiseFileDescriptorLimit(int nMinFD);
+void AllocateFileRange(FILE* file, unsigned int offset, unsigned int length);
+
+/**
+ * Rename src to dest.
+ * @return true if the rename was successful.
+ */
+[[nodiscard]] bool RenameOver(fs::path src, fs::path dest);
+
+bool LockDirectory(const fs::path& directory, const fs::path& lockfile_name, bool probe_only = false);
+void UnlockDirectory(const fs::path& directory, const fs::path& lockfile_name);
+bool DirIsWritable(const fs::path& directory);
+bool CheckDiskSpace(const fs::path& dir, uint64_t additional_bytes = 0);
+
+/** Get the size of a file by scanning it.
+ *
+ * @param[in] path The file path
+ * @param[in] max Stop seeking beyond this limit
+ * @return The file size or max
+ */
+std::streampos GetFileSize(const char* path, std::streamsize max = std::numeric_limits<std::streamsize>::max());
+
+/** Release all directory locks. This is used for unit testing only, at runtime
+ * the global destructor will take care of the locks.
+ */
+void ReleaseDirectoryLocks();
+
+bool TryCreateDirectories(const fs::path& p);
+fs::path GetDefaultDataDir();
+
+#ifdef WIN32
+fs::path GetSpecialFolderPath(int nFolder, bool fCreate = true);
+#endif
+
+#endif // BITCOIN_UTIL_FS_HELPERS_H
diff --git a/src/util/getuniquepath.cpp b/src/util/getuniquepath.cpp
index 42c5dee0ed6..105b4d52d28 100644
--- a/src/util/getuniquepath.cpp
+++ b/src/util/getuniquepath.cpp
@@ -3,7 +3,7 @@
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
 #include <random.h>
-#include <fs.h>
+#include <util/fs.h>
 #include <util/strencodings.h>
 
 fs::path GetUniquePath(const fs::path& base)
diff --git a/src/util/getuniquepath.h b/src/util/getuniquepath.h
index e0c6147876b..15636523006 100644
--- a/src/util/getuniquepath.h
+++ b/src/util/getuniquepath.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_UTIL_GETUNIQUEPATH_H
 #define BITCOIN_UTIL_GETUNIQUEPATH_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 /**
  * Helper function for getting a unique path
diff --git a/src/util/readwritefile.cpp b/src/util/readwritefile.cpp
index cc555adf451..773d7ad1ccc 100644
--- a/src/util/readwritefile.cpp
+++ b/src/util/readwritefile.cpp
@@ -5,7 +5,7 @@
 
 #include <util/readwritefile.h>
 
-#include <fs.h>
+#include <util/fs.h>
 
 #include <algorithm>
 #include <cstdio>
diff --git a/src/util/readwritefile.h b/src/util/readwritefile.h
index 73437baf1b7..6ddfcb4f35a 100644
--- a/src/util/readwritefile.h
+++ b/src/util/readwritefile.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_UTIL_READWRITEFILE_H
 #define BITCOIN_UTIL_READWRITEFILE_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 #include <limits>
 #include <string>
diff --git a/src/util/settings.cpp b/src/util/settings.cpp
index a2e30098dc6..bb257c0584e 100644
--- a/src/util/settings.cpp
+++ b/src/util/settings.cpp
@@ -2,7 +2,7 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
+#include <util/fs.h>
 #include <util/settings.h>
 
 #include <tinyformat.h>
diff --git a/src/util/settings.h b/src/util/settings.h
index b0d8acb7116..27e87a47517 100644
--- a/src/util/settings.h
+++ b/src/util/settings.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_UTIL_SETTINGS_H
 #define BITCOIN_UTIL_SETTINGS_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 #include <map>
 #include <string>
diff --git a/src/util/system.cpp b/src/util/system.cpp
index 98e89f82e79..630eff99e05 100644
--- a/src/util/system.cpp
+++ b/src/util/system.cpp
@@ -6,9 +6,10 @@
 #include <util/system.h>
 
 #include <chainparamsbase.h>
-#include <fs.h>
 #include <sync.h>
 #include <util/check.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/getuniquepath.h>
 #include <util/strencodings.h>
 #include <util/string.h>
@@ -22,17 +23,6 @@
 #endif
 
 #ifndef WIN32
-// for posix_fallocate, in configure.ac we check if it is present after this
-#ifdef __linux__
-
-#ifdef _POSIX_C_SOURCE
-#undef _POSIX_C_SOURCE
-#endif
-
-#define _POSIX_C_SOURCE 200112L
-
-#endif // __linux__
-
 #include <algorithm>
 #include <cassert>
 #include <fcntl.h>
@@ -44,7 +34,6 @@
 
 #include <codecvt>
 
-#include <io.h> /* for _commit */
 #include <shellapi.h>
 #include <shlobj.h>
 #endif
@@ -72,78 +61,6 @@ const char * const BITCOIN_SETTINGS_FILENAME = "settings.json";
 
 ArgsManager gArgs;
 
-/** Mutex to protect dir_locks. */
-static GlobalMutex cs_dir_locks;
-/** A map that contains all the currently held directory locks. After
- * successful locking, these will be held here until the global destructor
- * cleans them up and thus automatically unlocks them, or ReleaseDirectoryLocks
- * is called.
- */
-static std::map<std::string, std::unique_ptr<fsbridge::FileLock>> dir_locks GUARDED_BY(cs_dir_locks);
-
-bool LockDirectory(const fs::path& directory, const fs::path& lockfile_name, bool probe_only)
-{
-    LOCK(cs_dir_locks);
-    fs::path pathLockFile = directory / lockfile_name;
-
-    // If a lock for this directory already exists in the map, don't try to re-lock it
-    if (dir_locks.count(fs::PathToString(pathLockFile))) {
-        return true;
-    }
-
-    // Create empty lock file if it doesn't exist.
-    FILE* file = fsbridge::fopen(pathLockFile, "a");
-    if (file) fclose(file);
-    auto lock = std::make_unique<fsbridge::FileLock>(pathLockFile);
-    if (!lock->TryLock()) {
-        return error("Error while attempting to lock directory %s: %s", fs::PathToString(directory), lock->GetReason());
-    }
-    if (!probe_only) {
-        // Lock successful and we're not just probing, put it into the map
-        dir_locks.emplace(fs::PathToString(pathLockFile), std::move(lock));
-    }
-    return true;
-}
-
-void UnlockDirectory(const fs::path& directory, const fs::path& lockfile_name)
-{
-    LOCK(cs_dir_locks);
-    dir_locks.erase(fs::PathToString(directory / lockfile_name));
-}
-
-void ReleaseDirectoryLocks()
-{
-    LOCK(cs_dir_locks);
-    dir_locks.clear();
-}
-
-bool DirIsWritable(const fs::path& directory)
-{
-    fs::path tmpFile = GetUniquePath(directory);
-
-    FILE* file = fsbridge::fopen(tmpFile, "a");
-    if (!file) return false;
-
-    fclose(file);
-    remove(tmpFile);
-
-    return true;
-}
-
-bool CheckDiskSpace(const fs::path& dir, uint64_t additional_bytes)
-{
-    constexpr uint64_t min_disk_space = 52428800; // 50 MiB
-
-    uint64_t free_bytes_available = fs::space(dir).available;
-    return free_bytes_available >= min_disk_space + additional_bytes;
-}
-
-std::streampos GetFileSize(const char* path, std::streamsize max) {
-    std::ifstream file{path, std::ios::binary};
-    file.ignore(max);
-    return file.gcount();
-}
-
 /**
  * Interpret a string argument as a boolean.
  *
@@ -1091,182 +1008,6 @@ void ArgsManager::LogArgs() const
     logArgsPrefix("Command-line arg:", "", m_settings.command_line_options);
 }
 
-bool RenameOver(fs::path src, fs::path dest)
-{
-#ifdef __MINGW64__
-    // This is a workaround for a bug in libstdc++ which
-    // implements std::filesystem::rename with _wrename function.
-    // This bug has been fixed in upstream:
-    //  - GCC 10.3: 8dd1c1085587c9f8a21bb5e588dfe1e8cdbba79e
-    //  - GCC 11.1: 1dfd95f0a0ca1d9e6cbc00e6cbfd1fa20a98f312
-    // For more details see the commits mentioned above.
-    return MoveFileExW(src.wstring().c_str(), dest.wstring().c_str(),
-                       MOVEFILE_REPLACE_EXISTING) != 0;
-#else
-    std::error_code error;
-    fs::rename(src, dest, error);
-    return !error;
-#endif
-}
-
-/**
- * Ignores exceptions thrown by create_directories if the requested directory exists.
- * Specifically handles case where path p exists, but it wasn't possible for the user to
- * write to the parent directory.
- */
-bool TryCreateDirectories(const fs::path& p)
-{
-    try
-    {
-        return fs::create_directories(p);
-    } catch (const fs::filesystem_error&) {
-        if (!fs::exists(p) || !fs::is_directory(p))
-            throw;
-    }
-
-    // create_directories didn't create the directory, it had to have existed already
-    return false;
-}
-
-bool FileCommit(FILE *file)
-{
-    if (fflush(file) != 0) { // harmless if redundantly called
-        LogPrintf("%s: fflush failed: %d\n", __func__, errno);
-        return false;
-    }
-#ifdef WIN32
-    HANDLE hFile = (HANDLE)_get_osfhandle(_fileno(file));
-    if (FlushFileBuffers(hFile) == 0) {
-        LogPrintf("%s: FlushFileBuffers failed: %d\n", __func__, GetLastError());
-        return false;
-    }
-#elif defined(MAC_OSX) && defined(F_FULLFSYNC)
-    if (fcntl(fileno(file), F_FULLFSYNC, 0) == -1) { // Manpage says "value other than -1" is returned on success
-        LogPrintf("%s: fcntl F_FULLFSYNC failed: %d\n", __func__, errno);
-        return false;
-    }
-#elif HAVE_FDATASYNC
-    if (fdatasync(fileno(file)) != 0 && errno != EINVAL) { // Ignore EINVAL for filesystems that don't support sync
-        LogPrintf("%s: fdatasync failed: %d\n", __func__, errno);
-        return false;
-    }
-#else
-    if (fsync(fileno(file)) != 0 && errno != EINVAL) {
-        LogPrintf("%s: fsync failed: %d\n", __func__, errno);
-        return false;
-    }
-#endif
-    return true;
-}
-
-void DirectoryCommit(const fs::path &dirname)
-{
-#ifndef WIN32
-    FILE* file = fsbridge::fopen(dirname, "r");
-    if (file) {
-        fsync(fileno(file));
-        fclose(file);
-    }
-#endif
-}
-
-bool TruncateFile(FILE *file, unsigned int length) {
-#if defined(WIN32)
-    return _chsize(_fileno(file), length) == 0;
-#else
-    return ftruncate(fileno(file), length) == 0;
-#endif
-}
-
-/**
- * this function tries to raise the file descriptor limit to the requested number.
- * It returns the actual file descriptor limit (which may be more or less than nMinFD)
- */
-int RaiseFileDescriptorLimit(int nMinFD) {
-#if defined(WIN32)
-    return 2048;
-#else
-    struct rlimit limitFD;
-    if (getrlimit(RLIMIT_NOFILE, &limitFD) != -1) {
-        if (limitFD.rlim_cur < (rlim_t)nMinFD) {
-            limitFD.rlim_cur = nMinFD;
-            if (limitFD.rlim_cur > limitFD.rlim_max)
-                limitFD.rlim_cur = limitFD.rlim_max;
-            setrlimit(RLIMIT_NOFILE, &limitFD);
-            getrlimit(RLIMIT_NOFILE, &limitFD);
-        }
-        return limitFD.rlim_cur;
-    }
-    return nMinFD; // getrlimit failed, assume it's fine
-#endif
-}
-
-/**
- * this function tries to make a particular range of a file allocated (corresponding to disk space)
- * it is advisory, and the range specified in the arguments will never contain live data
- */
-void AllocateFileRange(FILE *file, unsigned int offset, unsigned int length) {
-#if defined(WIN32)
-    // Windows-specific version
-    HANDLE hFile = (HANDLE)_get_osfhandle(_fileno(file));
-    LARGE_INTEGER nFileSize;
-    int64_t nEndPos = (int64_t)offset + length;
-    nFileSize.u.LowPart = nEndPos & 0xFFFFFFFF;
-    nFileSize.u.HighPart = nEndPos >> 32;
-    SetFilePointerEx(hFile, nFileSize, 0, FILE_BEGIN);
-    SetEndOfFile(hFile);
-#elif defined(MAC_OSX)
-    // OSX specific version
-    // NOTE: Contrary to other OS versions, the OSX version assumes that
-    // NOTE: offset is the size of the file.
-    fstore_t fst;
-    fst.fst_flags = F_ALLOCATECONTIG;
-    fst.fst_posmode = F_PEOFPOSMODE;
-    fst.fst_offset = 0;
-    fst.fst_length = length; // mac os fst_length takes the # of free bytes to allocate, not desired file size
-    fst.fst_bytesalloc = 0;
-    if (fcntl(fileno(file), F_PREALLOCATE, &fst) == -1) {
-        fst.fst_flags = F_ALLOCATEALL;
-        fcntl(fileno(file), F_PREALLOCATE, &fst);
-    }
-    ftruncate(fileno(file), static_cast<off_t>(offset) + length);
-#else
-    #if defined(HAVE_POSIX_FALLOCATE)
-    // Version using posix_fallocate
-    off_t nEndPos = (off_t)offset + length;
-    if (0 == posix_fallocate(fileno(file), 0, nEndPos)) return;
-    #endif
-    // Fallback version
-    // TODO: just write one byte per block
-    static const char buf[65536] = {};
-    if (fseek(file, offset, SEEK_SET)) {
-        return;
-    }
-    while (length > 0) {
-        unsigned int now = 65536;
-        if (length < now)
-            now = length;
-        fwrite(buf, 1, now, file); // allowed to fail; this function is advisory anyway
-        length -= now;
-    }
-#endif
-}
-
-#ifdef WIN32
-fs::path GetSpecialFolderPath(int nFolder, bool fCreate)
-{
-    WCHAR pszPath[MAX_PATH] = L"";
-
-    if(SHGetSpecialFolderPathW(nullptr, pszPath, nFolder, fCreate))
-    {
-        return fs::path(pszPath);
-    }
-
-    LogPrintf("SHGetSpecialFolderPathW() failed, could not obtain requested path.\n");
-    return fs::path("");
-}
-#endif
-
 #ifndef WIN32
 std::string ShellEscape(const std::string& arg)
 {
@@ -1290,7 +1031,6 @@ void runCommand(const std::string& strCommand)
 }
 #endif
 
-
 void SetupEnvironment()
 {
 #ifdef HAVE_MALLOPT_ARENA_MAX
diff --git a/src/util/system.h b/src/util/system.h
index 7292262bea4..ff3155b4984 100644
--- a/src/util/system.h
+++ b/src/util/system.h
@@ -14,11 +14,11 @@
 #include <config/bitcoin-config.h>
 #endif
 
-#include <compat/compat.h>
 #include <compat/assumptions.h>
-#include <fs.h>
+#include <compat/compat.h>
 #include <logging.h>
 #include <sync.h>
+#include <util/fs.h>
 #include <util/settings.h>
 #include <util/time.h>
 
@@ -42,55 +42,9 @@ extern const char * const BITCOIN_SETTINGS_FILENAME;
 
 void SetupEnvironment();
 bool SetupNetworking();
-
-/**
- * Ensure file contents are fully committed to disk, using a platform-specific
- * feature analogous to fsync().
- */
-bool FileCommit(FILE *file);
-
-/**
- * Sync directory contents. This is required on some environments to ensure that
- * newly created files are committed to disk.
- */
-void DirectoryCommit(const fs::path &dirname);
-
-bool TruncateFile(FILE *file, unsigned int length);
-int RaiseFileDescriptorLimit(int nMinFD);
-void AllocateFileRange(FILE *file, unsigned int offset, unsigned int length);
-
-/**
- * Rename src to dest.
- * @return true if the rename was successful.
- */
-[[nodiscard]] bool RenameOver(fs::path src, fs::path dest);
-
-bool LockDirectory(const fs::path& directory, const fs::path& lockfile_name, bool probe_only=false);
-void UnlockDirectory(const fs::path& directory, const fs::path& lockfile_name);
-bool DirIsWritable(const fs::path& directory);
-bool CheckDiskSpace(const fs::path& dir, uint64_t additional_bytes = 0);
-
-/** Get the size of a file by scanning it.
- *
- * @param[in] path The file path
- * @param[in] max Stop seeking beyond this limit
- * @return The file size or max
- */
-std::streampos GetFileSize(const char* path, std::streamsize max = std::numeric_limits<std::streamsize>::max());
-
-/** Release all directory locks. This is used for unit testing only, at runtime
- * the global destructor will take care of the locks.
- */
-void ReleaseDirectoryLocks();
-
-bool TryCreateDirectories(const fs::path& p);
-fs::path GetDefaultDataDir();
 // Return true if -datadir option points to a valid directory or is not specified.
 bool CheckDataDirOption(const ArgsManager& args);
 fs::path GetConfigFile(const ArgsManager& args, const fs::path& configuration_file_path);
-#ifdef WIN32
-fs::path GetSpecialFolderPath(int nFolder, bool fCreate = true);
-#endif
 #ifndef WIN32
 std::string ShellEscape(const std::string& arg);
 #endif
diff --git a/src/validation.cpp b/src/validation.cpp
index e82fead89e6..1fd8f0e3268 100644
--- a/src/validation.cpp
+++ b/src/validation.cpp
@@ -19,7 +19,6 @@
 #include <consensus/validation.h>
 #include <cuckoocache.h>
 #include <flatfile.h>
-#include <fs.h>
 #include <hash.h>
 #include <kernel/chainparams.h>
 #include <kernel/mempool_entry.h>
@@ -46,6 +45,8 @@
 #include <uint256.h>
 #include <undo.h>
 #include <util/check.h> // For NDEBUG compile time check
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/hasher.h>
 #include <util/moneystr.h>
 #include <util/rbf.h>
diff --git a/src/validation.h b/src/validation.h
index 0044004b797..fd0e2115f7d 100644
--- a/src/validation.h
+++ b/src/validation.h
@@ -15,7 +15,6 @@
 #include <chain.h>
 #include <consensus/amount.h>
 #include <deploymentstatus.h>
-#include <fs.h>
 #include <kernel/chainparams.h>
 #include <kernel/chainstatemanager_opts.h>
 #include <kernel/cs_main.h> // IWYU pragma: export
@@ -30,6 +29,7 @@
 #include <txmempool.h> // For CTxMemPool::cs
 #include <uint256.h>
 #include <util/check.h>
+#include <util/fs.h>
 #include <util/hasher.h>
 #include <util/translation.h>
 #include <versionbits.h>
diff --git a/src/wallet/bdb.cpp b/src/wallet/bdb.cpp
index 4d3285333fa..5fafd478ee0 100644
--- a/src/wallet/bdb.cpp
+++ b/src/wallet/bdb.cpp
@@ -4,11 +4,12 @@
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
 #include <compat/compat.h>
-#include <fs.h>
+#include <util/fs.h>
 #include <wallet/bdb.h>
 #include <wallet/db.h>
 
 #include <util/check.h>
+#include <util/fs_helpers.h>
 #include <util/strencodings.h>
 #include <util/translation.h>
 
diff --git a/src/wallet/bdb.h b/src/wallet/bdb.h
index 06c98972b09..fbec0bb90b2 100644
--- a/src/wallet/bdb.h
+++ b/src/wallet/bdb.h
@@ -7,9 +7,9 @@
 #define BITCOIN_WALLET_BDB_H
 
 #include <clientversion.h>
-#include <fs.h>
 #include <serialize.h>
 #include <streams.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <wallet/db.h>
 
diff --git a/src/wallet/db.cpp b/src/wallet/db.cpp
index 8e79ee678e6..92e1d61ac4d 100644
--- a/src/wallet/db.cpp
+++ b/src/wallet/db.cpp
@@ -4,8 +4,8 @@
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
 #include <chainparams.h>
-#include <fs.h>
 #include <logging.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <wallet/db.h>
 
diff --git a/src/wallet/db.h b/src/wallet/db.h
index d4c590fac79..2da94885be7 100644
--- a/src/wallet/db.h
+++ b/src/wallet/db.h
@@ -7,9 +7,9 @@
 #define BITCOIN_WALLET_DB_H
 
 #include <clientversion.h>
-#include <fs.h>
 #include <streams.h>
 #include <support/allocators/secure.h>
+#include <util/fs.h>
 
 #include <atomic>
 #include <memory>
diff --git a/src/wallet/dump.cpp b/src/wallet/dump.cpp
index 69208c19dc1..31b6eb4ae19 100644
--- a/src/wallet/dump.cpp
+++ b/src/wallet/dump.cpp
@@ -4,7 +4,7 @@
 
 #include <wallet/dump.h>
 
-#include <fs.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <util/translation.h>
 #include <wallet/wallet.h>
diff --git a/src/wallet/dump.h b/src/wallet/dump.h
index ff0d94e4b21..5034f95479a 100644
--- a/src/wallet/dump.h
+++ b/src/wallet/dump.h
@@ -5,7 +5,7 @@
 #ifndef BITCOIN_WALLET_DUMP_H
 #define BITCOIN_WALLET_DUMP_H
 
-#include <fs.h>
+#include <util/fs.h>
 
 #include <string>
 #include <vector>
diff --git a/src/wallet/load.cpp b/src/wallet/load.cpp
index 8c60a2da727..2103fc64e44 100644
--- a/src/wallet/load.cpp
+++ b/src/wallet/load.cpp
@@ -5,10 +5,10 @@
 
 #include <wallet/load.h>
 
-#include <fs.h>
 #include <interfaces/chain.h>
 #include <scheduler.h>
 #include <util/check.h>
+#include <util/fs.h>
 #include <util/string.h>
 #include <util/system.h>
 #include <util/translation.h>
diff --git a/src/wallet/rpc/backup.cpp b/src/wallet/rpc/backup.cpp
index 9b6b3d629c2..f4ea66c8334 100644
--- a/src/wallet/rpc/backup.cpp
+++ b/src/wallet/rpc/backup.cpp
@@ -5,7 +5,6 @@
 #include <chain.h>
 #include <clientversion.h>
 #include <core_io.h>
-#include <fs.h>
 #include <hash.h>
 #include <interfaces/chain.h>
 #include <key_io.h>
@@ -17,6 +16,7 @@
 #include <sync.h>
 #include <uint256.h>
 #include <util/bip32.h>
+#include <util/fs.h>
 #include <util/time.h>
 #include <util/translation.h>
 #include <wallet/rpc/util.h>
diff --git a/src/wallet/salvage.cpp b/src/wallet/salvage.cpp
index e2b4dbf4c24..06c8c8bb377 100644
--- a/src/wallet/salvage.cpp
+++ b/src/wallet/salvage.cpp
@@ -3,8 +3,8 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
 #include <streams.h>
+#include <util/fs.h>
 #include <util/translation.h>
 #include <wallet/bdb.h>
 #include <wallet/salvage.h>
diff --git a/src/wallet/salvage.h b/src/wallet/salvage.h
index ce918aec2dd..fbf152ec792 100644
--- a/src/wallet/salvage.h
+++ b/src/wallet/salvage.h
@@ -6,8 +6,8 @@
 #ifndef BITCOIN_WALLET_SALVAGE_H
 #define BITCOIN_WALLET_SALVAGE_H
 
-#include <fs.h>
 #include <streams.h>
+#include <util/fs.h>
 
 class ArgsManager;
 struct bilingual_str;
diff --git a/src/wallet/sqlite.cpp b/src/wallet/sqlite.cpp
index 8d8a7ab2a21..d6259e095e5 100644
--- a/src/wallet/sqlite.cpp
+++ b/src/wallet/sqlite.cpp
@@ -8,8 +8,8 @@
 #include <crypto/common.h>
 #include <logging.h>
 #include <sync.h>
+#include <util/fs_helpers.h>
 #include <util/strencodings.h>
-#include <util/system.h>
 #include <util/translation.h>
 #include <wallet/db.h>
 
diff --git a/src/wallet/test/db_tests.cpp b/src/wallet/test/db_tests.cpp
index 7e26656b861..7761308bbc7 100644
--- a/src/wallet/test/db_tests.cpp
+++ b/src/wallet/test/db_tests.cpp
@@ -4,8 +4,8 @@
 
 #include <boost/test/unit_test.hpp>
 
-#include <fs.h>
 #include <test/util/setup_common.h>
+#include <util/fs.h>
 #include <wallet/bdb.h>
 
 #include <fstream>
diff --git a/src/wallet/test/init_test_fixture.cpp b/src/wallet/test/init_test_fixture.cpp
index 60b1bab8ac6..1db2a06bf85 100644
--- a/src/wallet/test/init_test_fixture.cpp
+++ b/src/wallet/test/init_test_fixture.cpp
@@ -2,9 +2,9 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
-#include <fs.h>
 #include <univalue.h>
 #include <util/check.h>
+#include <util/fs.h>
 #include <util/system.h>
 
 #include <fstream>
diff --git a/src/wallet/wallet.cpp b/src/wallet/wallet.cpp
index ef8fb29e649..50405b78fe1 100644
--- a/src/wallet/wallet.cpp
+++ b/src/wallet/wallet.cpp
@@ -11,7 +11,6 @@
 #include <consensus/consensus.h>
 #include <consensus/validation.h>
 #include <external_signer.h>
-#include <fs.h>
 #include <interfaces/chain.h>
 #include <interfaces/wallet.h>
 #include <key.h>
@@ -32,6 +31,8 @@
 #include <util/check.h>
 #include <util/error.h>
 #include <util/fees.h>
+#include <util/fs.h>
+#include <util/fs_helpers.h>
 #include <util/moneystr.h>
 #include <util/rbf.h>
 #include <util/string.h>
@@ -39,8 +40,8 @@
 #include <util/translation.h>
 #include <wallet/coincontrol.h>
 #include <wallet/context.h>
-#include <wallet/fees.h>
 #include <wallet/external_signer_scriptpubkeyman.h>
+#include <wallet/fees.h>
 
 #include <univalue.h>
 
diff --git a/src/wallet/wallet.h b/src/wallet/wallet.h
index e8c18dbb675..23c2de81913 100644
--- a/src/wallet/wallet.h
+++ b/src/wallet/wallet.h
@@ -7,7 +7,6 @@
 #define BITCOIN_WALLET_WALLET_H
 
 #include <consensus/amount.h>
-#include <fs.h>
 #include <interfaces/chain.h>
 #include <interfaces/handler.h>
 #include <logging.h>
@@ -15,6 +14,7 @@
 #include <policy/feerate.h>
 #include <psbt.h>
 #include <tinyformat.h>
+#include <util/fs.h>
 #include <util/hasher.h>
 #include <util/message.h>
 #include <util/result.h>
diff --git a/src/wallet/walletdb.cpp b/src/wallet/walletdb.cpp
index 2cd35ae40e8..3c0ed21b66c 100644
--- a/src/wallet/walletdb.cpp
+++ b/src/wallet/walletdb.cpp
@@ -5,12 +5,12 @@
 
 #include <wallet/walletdb.h>
 
-#include <fs.h>
 #include <key_io.h>
 #include <protocol.h>
 #include <serialize.h>
 #include <sync.h>
 #include <util/bip32.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <util/time.h>
 #include <util/translation.h>
diff --git a/src/wallet/wallettool.cpp b/src/wallet/wallettool.cpp
index f389676204f..acd817a311d 100644
--- a/src/wallet/wallettool.cpp
+++ b/src/wallet/wallettool.cpp
@@ -8,7 +8,7 @@
 
 #include <wallet/wallettool.h>
 
-#include <fs.h>
+#include <util/fs.h>
 #include <util/system.h>
 #include <util/translation.h>
 #include <wallet/dump.h>
diff --git a/src/wallet/walletutil.h b/src/wallet/walletutil.h
index 8434d64fb55..f639078de5c 100644
--- a/src/wallet/walletutil.h
+++ b/src/wallet/walletutil.h
@@ -5,8 +5,8 @@
 #ifndef BITCOIN_WALLET_WALLETUTIL_H
 #define BITCOIN_WALLET_WALLETUTIL_H
 
-#include <fs.h>
 #include <script/descriptor.h>
+#include <util/fs.h>
 
 #include <vector>