German Commercial Code
The code governs merchants and commercial partnerships: entry in the commercial register, bookkeeping, annual accounts and management report, valuation and the filing of accounting documents. It applies alongside the separate company law statutes.
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Reference
- Reference
- HGB
- Area
- Company, accounting and supply chain
- Supervision
- Bundesanzeiger, Bundesministerium der Justiz
- Publisher
- Bundesministerium der Justiz, Gesetze im Internet
- Checked
- 2026-09-21
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