You're doing the backup through the Firebird server. When doing the
backup through the Firebird server, it is the rights of the Firebird
server process that determine what you can or cannot do. Assuming you
are running Firebird as a service, it likely runs as the local system
account, which - as far as I know - doesn't have access to UNC paths in
general (or otherwise, likely not to this specific path).
When using gbak, it is the gbak process itself that makes the backup,
using the OS access rights of the user that started gbak.
Mark
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Mark Rotteveel