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.
HGB also has a few penal provisions.
History
Precursor of the Handelsgesetzbuch (HGB) was the
Allgemeines Deutsches Handelsgesetzbuch (ADHGB) of 1861. ADHGB was replaced in the
German Empire
The German Empire (),Herbert Tuttle wrote in September 1881 that the term "Reich" does not literally connote an empire as has been commonly assumed by English-speaking people. The term literally denotes an empire – particularly a hereditary ...
by the HGB, that was legislated on 10 May 1897. The HGB came into force together with the
Bürgerliches Gesetzbuch (BGB) on 1 January 1900.
Content
HGB also contains in the fifth Book the Maritime Trade Law (Seehandelsrecht).
The HGB is arranged as follows
(table of contents):
# Book: Merchant class (German ''Handelsstand'') (§§ 1–104a)
## Merchants (German ''Kaufleute'')
## Commercial register (German ''Handelsregister'')
## Firm (German ''Handelsfirma'')
## annulled
##
Procuration
Procuration () is the action of taking care of, hence management, stewardship, agency. The word is applied to the authority or power delegated to a procurator, or agent, as well as to the exercise of such authority expressed frequently by procurati ...
and commercial power of attorney (German ''Prokura und Handlungsvollmacht'')
## Merchant assistants and apprentices (German ''Handlungsgehilfen und Handlungslehrlinge'')
## Commercial agent (German ''Handelsvertreter'')
## Commercial brokers (German ''Handelsmakler'')
## Fines (German ''Bußgeldvorschiften'')
# Book: Commercial partnership and dormant partnership (§§ 105–237)
## General partnership (German ''Offene Handelsgesellschaft'')
## Limited partnership (German ''Kommandtitgesellschaft'')
## Dormant partnership (German ''Stille Gesellschaft'')
# Book: Trading books (German ''Handelsbücher'') (§§ 238–342e)
## 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'')
# Book: Commercial transaction (German ''Handelsgeschäfte'') (§§ 343–475h)
## General Provisions (German ''Allgemeine Vorschriften'')
## Commercial purchase (German ''Handelskauf'')
## Commission business (German ''Kommissionsgeschäft'')
## Freight business (German ''Frachtgeschäft'')
## Forwarding agent business (German ''Speditionsgeschäft'')
## Storage business (German ''Lagergeschäft'')
# Book: Maritime trade (German ''Seehandel'') (§§ 476 ff.)
## Persons involved in shipping (German ''Personen der Schifffahrt'')
## Transport contracts (German ''Beförderungsverträge'')
## Charter contracts for ships (German ''Schiffsüberlassungsverträge'')
## Ship’s emergencies (German ''Schiffsnotlagen'')
## Maritime lienor (German ''Schiffsgläubiger'')
## Statutory limitation period (German '' Verjährung'')
## General limitation of liability (German ''Allgemeine Haftungsbeschränkung'')
## Procedural Rules (German ''Verfahrensvorschriften'')
External links
Book 1 "Commercial Entities" and Book 5 "Maritime Trade": Official english translation by the German Ministry of Justice* (German)''
{{Authority control
Civil codes
German business laws
1900 in law
Freight transport
1900 in Germany