This can be done similarly as you know it from the Mac Finder. You can create as many folders as you like.
You have the option to add one or more tags as well as a comment to every file and folder.

Whether you store files in the Safe or you want to build up an archive of your data.
Folders, favorites and tags help you to organize your data in your own way.
The use of folders enables you to organize your files within a nested structure according to your individual requirements.