The Handelsgesetzbuch (HGB, in English Commercial Code) contains the core of the commercial law in Germany. It regulates the legal relations of merchants and therefore it is also designated as "the special private law for merchants".
The Bürgerliches Gesetzbuch (BGB) (English Civil Code) is only subsidiary applied to merchants beside the HGB. Beside that the HGB contains the regulations for the Offene Handelsgesellschaft (OHG) (English General partnership), the Kommanditgesellschaft (KG) (English Limited partnership) and the Stille Gesellschaft (stG) (English Dormant partnership).
HGB provides regulation to accounting for limited companies.
Provisions for all merchants (German Vorschriften für alle Kaufleute)
Supplementary provisions for limited companies (stock company, Limited partnership by shares and limited liability company) and certain commercial partnerships (German Ergänzende Vorschriften für Kapitalgesellschaften (Aktiengesellschaften, Kommanditgesellschaften auf Aktien und Gesellschaften mit beschränkter Haftung) sowie bestimmte Personenhandelsgesellschaften)
Supplementary provisions for registered cooperatives (German Ergänzende Vorschriften für eingetragene Genossenschaften)
Supplementary provisions for companies of certain business branches (German Ergänzende Vorschriften für Unternehmen bestimmter Geschäftszweige)
Private rendering of accounts committee, Rendering of accounts advisory board (German Privates Rechnungslegungsgremium. Rechnungslegungsbeirat)
Verifying authority for rendering of accounts (German Prüfstelle für Rechnungslegung)
This page is based on this Wikipedia article Text is available under the CC BY-SA 4.0 license; additional terms may apply. Images, videos and audio are available under their respective licenses.
