What Commercial Code (Handelsgesetzbuch - HGB) requires
This Code governs the law of merchants and commercial transactions in Germany. A merchant within the meaning of the Code is a person who carries on a commercial business (Section 1). The Code requires registration of merchants in the commercial register, which is maintained electronically and open to public inspection (Sections 8, 9 and 29), governs commercial powers of representation including the Prokura and general commercial power of agency (Sections 48 to 58), and regulates commercial agents and their entitlements (Sections 84 to 87d). Its later books govern commercial accounting and the duty to keep books and prepare financial statements, and the law of commercial transactions and trading companies.
Pillar: Legal & IP Sovereignty · Authority: Federal Republic of Germany (Bundesministerium der Justiz) · Version: 1.0.0 · Last updated:
Primary source: https://www.gesetze-im-internet.de/englisch_hgb/englisch_hgb.html
SHA-256 integrity: 489772c46f930432a42bc39a20a6abc3c46f5203779b3ff60db40036778b0375
Primary Citations — 5 traced to source
- HGB, Section 1 - Merchant (Kaufmann)
- HGB, Section 8 - Commercial register maintained electronically
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