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HGB (EN)

Commercial Code
HGB-EN · official text on Gesetze im Internet — official English translation

🇩🇪 Auf Deutsch lesen (original text)

This is the German Federal Ministry of Justice's own official English translation. The German original linked above is the legally authoritative text.

Sections

Book 1 Commercial entities

Division 1 Merchants

Division 2 Commercial register; business register

Division 3 Commercial business name

Division 5 General commercial power of representation and commercial authority to act

Division 6 Commercial employees and commercial apprentices

Division 7 Commercial agents

Division 8 Commercial brokers

Division 9 Provisions on regulatory offences

Title 1 Formation of a partnership

Title 2 Legal relations of partners to one another

Title 3 Legal relations of partners to third parties

Title 4 Dissolution of the partnership and withdrawal of partners

Title 5 Liquidation of the partnership

Title 6 Statute of limitations. Time limit on liability.

Part 2 Partly limited partnership

Part 3 Silent partnership

Division 1 Provisions applicable to all merchants

Title 2 Provisions on recognition

Title 3 Valuation rules

Title 1 General provisions

Title 2 Balance sheet

Title 3 Profit and loss account

Title 5 Notes

Title 6 Management report

Title 1 Scope of application

Title 2 Scope of consolidation

Title 3 Content and form of the consolidated financial statements

Title 4 Full consolidation

Title 5 Valuation rules

Title 6 Proportional consolidation

Title 7 Associated enterprises

Title 8 Notes to the consolidated financial statements

Title 9 Consolidated management report

Title 10 Consolidated financial statements in accordance with international accounting standards

Title 1 Penal provisions and provisions as to administrative fines

Title 2 Coercive fines

Title 3 Common provisions for criminal proceedings, proceedings for the imposition of administrative fines and proceedings for the imposition of coercive fines

Title 1 Scope of application

Title 2 Annual financial statements, management report, interim financial statements

Title 3 Valuation rules

Title 4 Currency translation

Title 5 Consolidated financial statements, consolidated management report, interim consolidated financial statements

Title 6 Audit

Title 7 Disclosure

Title 8 Penal provisions and provisions as to administrative fines, coercive fines

Title 1 Scope of application

Title 2 Annual financial statements, management report

Title 3 Valuation rules

Title 4 Insurance technical provisions

Title 5 Consolidated financial statements, consolidated management report

Title 6 Audit

Title 7 Disclosure

Title 8 Penal provisions and provisions as to administrative fines, coercive fines

Title 1 Scope of application; definitions

Title 2 Report on payments to governmental bodies, consolidated report on payments to governmental bodies and disclosure

Title 3 Provisions as to administrative fines, coercive fines

Title 1 Scope; definitions

Title 2 Duty to issue reports on income tax information

Title 3 Enterprises to be included; content and form of the report on income tax information

Title 4 Disclosure and publication

Title 5 Provisions concerning administrative fines; coercive fines

Book 4 Commercial transactions

Division 1 General provisions

Division 2 Commercial sale of goods

Division 3 Transactions on a commission basis

Division 4 Freight business

Division 5 Forwarding business

Division 6 Warehousing business

Book 5 Maritime trade

Chapter 1 Persons involved in shipping

Subtitle 2 Liability for loss of or physical damage to the goods

Subtitle 3 Accompanying documents

Title 2 Voyage charter contract

Subchapter 1 Chartering a ship

Subchapter 2 Time charter

Subchapter 1 Collision of ship

Subchapter 2 Salvage

Subchapter 3 General average

Chapter 5 Maritime lienor

Chapter 6 Statutory prescription period

Chapter 7 General limitation of liability

Chapter 8 Procedural Rules