{{Infobox legislation |short_title = HGB |legislature = |image = Deutsches_Reichsgesetzblatt_1897_023_219.jpg |imagesize = |imagealt = Announcement of HGB |caption = |long_title = Handelsgesetzbuch |citation = [http://www.gesetze-im-internet.de/hgb/index.html Law text '''(German)''']<br /> [http://www.gesetze-im-internet.de/englisch_hgb/index.html Book 5 ''Maritime Trade'' '''(English''')] |territorial_extent = Federal Republic of Germany |considered_by = |enacted_by = |date_enacted = |date_passed = 10 May 1897 |enacted_by2 = |date_enacted2 = |date_passed2 = |date_assented = |royal_assent = |date_signed = |signed_by = |date_commenced = 1 January 1900 |date_effective = |date_of_expiry = |date_repealed = |administered_by = |bill = |bill_citation = |bill_date = |introduced_by = |1st_reading = |2nd_reading = |3rd_reading = |conf_committee_passed = |committee_report = |bill2 = |bill_citation2 = |bill_date2 = |introduced_by2 = |1st_reading2 = |2nd_reading2 = |3rd_reading2 = |conf_committee_passed2 = |committee_report2 = |date_conf_committee = |white_paper = |amendments = |repeals = |related_legislation = |summary = Commercial Law |keywords = |status = }}
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 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 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 == * [http://www.gesetze-im-internet.de/englisch_hgb/index.html Book 1 "Commercial Entities" and Book 5 "Maritime Trade": Official english translation by the German Ministry of Justice] * '''(German)''' [http://www.gesetze-im-internet.de/hgb/index.html Handelsgesetzbuch (HGB) law text]
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Category:Civil codes Category:German business laws Category:1900 in law Category:Freight transport Category:1900 in Germany