Exact Non-Markovian Master Equations: A Generalized Derivation for Gaussian Systems

We derive an exact master equation that captures the dynamics of a quadratic quantum system linearly coupled to a Gaussian environment of the same statistics: the Gaussian master equation (GME). Unlike previous approaches, our formulation applies universally to both bosonic and fermionic setups, and remains valid even in the presence of initial system-environment correlations, allowing for the exact computation of the system's reduced density matrix across all parameter regimes. Remarkably, the GME shares the same operatorial structure as the Redfield equation and depends on a single kernel: a dressed environment correlation function accounting for all virtual interactions between the system and the environment. This simple structure grants a clear physical interpretation and makes the GME easy to simulate numerically, as we show by applying it to an open system based on two fermions coupled via superconductive pairing.