Handelsgesetzbuch - HGB

Commercial Code - HGB (Commercial Code - Federal Republic of Germany. Entry into force on: January 1, 1900) - contains the core of commercial law in Germany. The Civil Code only applies to merchants on a subsidiary basis alongside the HGB. The HGB relies primarily on the legal certificate in order to facilitate the transactions to be carried out. In addition, the HGB contains the regulations for the general partnership (OHG), the limited partnership (KG) and the silent partnership. For corporations, the HGB contains regulations on financial statements and reports. Supplementary regulations affect insurance companies, credit institutions and cooperatives. With few criminal provisions, the HGB counts as secondary criminal law.

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