Commercial Register Glossary
Understand German commercial register terminology with detailed definitions and API relevance.
A
Abberufung
The Abberufung is the legal act of prematurely dismissing a corporate officer from their position, w...
Accounting Directive (BilRUG)
The Accounting Directive (BilRUG) is a German reform law from 2015 for implementing new EU directive...
Advisory Board
An Advisory Board is a voluntary, consultative body without organizational representative authority...
Affiliated Companies
Affiliated companies are legally independent entities that are economically closely linked through d...
Aktiengesellschaft (AG)
A public limited company (Aktiengesellschaft or AG) is a corporation with its own legal personality,...
Aktiengesetz (AktG)
The Aktiengesetz (AktG) is the central legal framework of German stock corporation law, governing th...
Amtsgericht (Registergericht)
The Amtsgericht (Registergericht) in Germany is the competent court responsible for the administrati...
Annual Financial Statement
The Annual Financial Statement is the legally required closing of the accounts for a fiscal year, co...
Annual Financial Statement Audit
The annual financial statement audit is the legally mandated, independent examination of the annual...
Appendix
The appendix is a component of the commercial law annual financial statement, which, according to §§...
Articles of Association
The Articles of Association is the legally binding document that governs the fundamental provisions...
Articles of Association (Statutes)
The Articles of Association (Statutes) is a notarized document that establishes the fundamental regu...
Ausfertigung
An 'Ausfertigung' is a certified copy of a document, created by a notary or court, which serves as a...
Ausgliederung
The Ausgliederung is a corporate division regulated under § 123 para. 3 of the German Transformation...
Authority to Represent
Authority to represent is the legally established power to represent a legal entity externally in a...
B
Balance Sheet
The balance sheet is a legally required document according to § 242 of the German Commercial Code (H...
Balance Sheet Total
The balance sheet total is the aggregate sum of all asset or capital items in a balance sheet, used...
Bearer Securities
Bearer securities are financial instruments that grant the holder all associated rights and whose ow...
Beweisfunktion
The Beweisfunktion of the commercial register is the legally established characteristic that the fac...
Branch Office
A branch office is an organizationally independent place of business of a company without its own le...
Branchencode (WZ-Code)
The Branchencode (WZ-Code) is a five-digit classification key that determines the economic sector of...
Bundesanzeiger
The Bundesanzeiger is Germany's official publication platform for legally required announcements suc...
Bundesnotarkammer (BNotK)
The Bundesnotarkammer (BNotK) is the central umbrella organization of notaries in Germany, functioni...
C
Capital Increase
A capital increase is the increase of a corporation's equity capital through the issuance of new sha...
Capital Reduction
Capital reduction is a legally regulated measure to decrease the nominal capital of a GmbH or AG to...
Central Commercial Register
The 'Central Commercial Register' is a collective term for the interconnected electronic commercial...
Certified Extract
A certified extract is an officially confirmed copy of a registry entry, provided with an official s...
Certified Public Accountant (Wirtschaftsprüfer)
A Certified Public Accountant (Wirtschaftsprüfer) is a publicly appointed expert who independently a...
Chamber of Industry and Commerce (IHK)
The Chamber of Industry and Commerce (IHK) is a public-law corporation that includes all business op...
Chronological Extract
A chronological extract is a comprehensive commercial register extract that documents all historical...
Commercial Register
The Commercial Register is a publicly accessible, electronically maintained directory that contains...
Commercial Register Announcement
A Commercial Register Announcement is the legally required public notification of new entries, chang...
Commercial Register Entry
The Commercial Register Entry is the legally binding registration of a company or a statute-relevant...
Compliance
In the context of the commercial registry, compliance refers to the adherence to all relevant legal...
Compulsory Deregistration
Compulsory Deregistration is the official removal of a company from the commercial register by the r...
Confirming Letter (Bestätigungsbrief)
A Confirming Letter (Bestätigungsbrief) is an official document issued by a German registry court, w...
Consolidated Financial Statement
A Consolidated Financial Statement is the consolidated annual financial statement of a group, which...
Continuation of Business Name
Continuation of Business Name refers to the ongoing use of an existing company name by a purchaser a...
Corporate Purpose
The corporate purpose is the business activity and objective of a company as registered in the comme...
Corporate Truth and Corporate Continuity
Corporate Truth and Corporate Continuity are principles of commercial law that ensure a company name...
Creditors' Meeting
The creditors' meeting is the central decision-making body in insolvency proceedings, where creditor...
Current Extract
A current extract is an official document that presents the present status of a company's entries in...
D
DSGVO Disclosure in the Register
The DSGVO Disclosure in the Register is the right to obtain detailed information from the registry c...
Declaratory Entry
A declaratory entry in the commercial register merely confirms an already existing legal state witho...
Deletion
Deletion in the commercial register is the legally effective removal of a register entry, which may...
Deletion Announcement
A Deletion Announcement is the official notification from the registry court regarding the intended...
Depotregister
A Depotregister is an internal register maintained by banks and securities custodians that documents...
DiRUG
The DiRUG (Digitalisierungsrichtlinie-Umsetzungsgesetz) is a law that promotes digitalization in Ger...
Disclosure (Publicity)
Disclosure (Publicity) is the legally mandated publication of essential company data, particularly f...
Disclosure Obligation
The disclosure obligation is the legal requirement for corporations and certain partnerships to time...
Dissolution
Dissolution is the formal resolution to terminate a company's operational business activities, which...
Document Types
Document types in the context of the commercial registry are legally required types of documents tha...
Double Taxation Agreement (DTA)
A Double Taxation Agreement (DTA) is a bilateral treaty between countries that avoids or reduces the...
E
Effect of Registration
The effect of registration in the commercial register describes the legal consequences of a register...
Eigenverwaltung
Eigenverwaltung is an insolvency procedure according to §§ 270 ff. InsO, where the company conducts...
Einsichtnahme (Registereinsicht)
Einsichtnahme (Registereinsicht) refers to the legally regulated right to anonymously view the comme...
Eintragungspflicht
The Eintragungspflicht is the legal obligation to have certain legally significant facts entered int...
Entrepreneurial Company (UG)
The Entrepreneurial Company (UG) is a limited liability company that can be established with a minim...
European Company (SE)
The European Company (SE) is a uniform legal form for corporations across the EU, enabling cross-bor...
Executive Board
The Executive Board is the central management body of a stock corporation, responsible for strategy,...
Executive Compensation
Executive compensation refers to the total financial and non-financial remuneration that members of...
Extract (Handelsregisterauszug)
A Handelsregisterauszug is an official document that summarizes all the information stored in the co...
e.K. (registered merchant)
A registered merchant (e.K.) is a sole proprietor who is registered in Section A of the commercial r...
eGbR (eingetragene Gesellschaft bürgerlichen Rechts)
The eGbR (registered civil law partnership) is a legal partnership entity that, through registration...
eIDAS
eIDAS is the EU Regulation 910/2014, which establishes the legal framework for electronic identifica...
eJustice
eJustice is the comprehensive digitalization of the judiciary in Germany, integrating electronic com...
F
Federal Office of Justice (BfJ)
The Federal Office of Justice (BfJ) is the central federal authority in Germany responsible for moni...
Firma
The 'Firma' is the name of a merchant or company registered in the commercial register, suitable for...
Fiscal Year
The fiscal year is the designated period of a company during which all accounting transactions, incl...
Fiscal Year
A fiscal year is the designated period during which a company prepares its financial statements and...
Form Merchant
A Form Merchant is a merchant who acquires their merchant status solely through the legal form of a...
Formwechsel
Formwechsel is the process of changing a company's legal form according to the Transformation Act, w...
Founding Protocol (Model Protocol)
The Founding Protocol (Model Protocol) is a legally standardized document that combines the articles...
G
General Meeting (Hauptversammlung, HV)
The General Meeting (Hauptversammlung, HV) is the central body of a stock corporation where sharehol...
Gesellschaft bürgerlichen Rechts (GbR)
The Gesellschaft bürgerlichen Rechts (GbR) is a partnership where two or more partners pursue a comm...
Gesellschaft mit beschränkter Haftung (GmbH)
The Gesellschaft mit beschränkter Haftung (GmbH) is a widely used form of corporation in Germany, wh...
Gesellschafterliste
The Gesellschafterliste is a document filed with the commercial register that lists all shareholders...
Gesellschaftsregister
The Gesellschaftsregister, starting in 2024, is the central public register for registered civil law...
GmbH & Co. KG
The GmbH & Co. KG is a hybrid form of a limited partnership (KG) and a limited liability company (Gm...
GmbH Act (GmbHG)
The GmbH Act (GmbHG) is the central law governing the formation, organization, rights and obligation...
Gründungsbericht
A Gründungsbericht is an internal document in the formation of a public limited company (AG) that de...
H
Handelsgesetzbuch (HGB)
The Handelsgesetzbuch (HGB) is the central code of German commercial law, which standardizes the rig...
Handelsregisterauszug
A Handelsregisterauszug is an official document summarizing all the information registered in the co...
Handelsregisterportal
The Handelsregisterportal is a central online platform for nationwide access to commercial, cooperat...
Handelsregisterverordnung (HRV)
The Handelsregisterverordnung (HRV) regulates the formalities for the registration, modification, an...
Historical Extract
A Historical Extract is a commercial register extract that exclusively includes previous entries up...
Hrsg.
"Hrsg." stands for "Editor" and refers, in the context of the commercial registry, to the person or...
Hypothek, Grundpfandrechte
A mortgage is a real security interest in a property, which is registered as a land charge in the la...
I
Inhaber
An Inhaber is the legal owner of a business who acts as the economic decision-maker and is registere...
Insolvency
Insolvency is the legal state of a debtor's inability to pay debts or over-indebtedness, which initi...
Insolvency Administrator
An insolvency administrator is a person appointed by the insolvency court who takes over the managem...
Insolvency Announcement
An insolvency announcement is the legally required public notification regarding the status of an in...
Insolvency Code (InsO)
The Insolvency Code (InsO) is the German law that governs the proceedings of insolvency cases for co...
Insolvency Court
An Insolvency Court is a specialized local court that decides on the initiation, conduct, and conclu...
Insolvency Plan
An insolvency plan is a legal instrument for restructuring an insolvent company, containing individu...
Insolvenzverschleppung
Insolvenzverschleppung is the culpable failure by directors or boards of a legal entity to timely fi...
Interconnection
In corporate law, interconnection refers to the complex networking of companies through shareholding...
Istkaufmann
An Istkaufmann is a trader whose business operations by nature and scope require a commercially orga...
J
Joint Power of Attorney
The Joint Power of Attorney is a form of power of attorney where multiple authorized representatives...
Jurisdiction (Registergericht)
The jurisdiction of the register court determines which local court is responsible for the registrat...
Justizportal
The Justizportal is the central online platform of the German judiciary, which consolidates judicial...
K
KGaA (Partnership Limited by Shares)
The Partnership Limited by Shares (KGaA) is a legal form that combines the structure of a limited pa...
Kannkaufmann
A Kannkaufmann is a small business owner who voluntarily registers in the commercial register and th...
Kapitalgesellschaft
A Kapitalgesellschaft is a legal entity under commercial law, whose capital is divided into shares a...
Kaufmann
A Kaufmann, according to the Commercial Code, is a natural or legal person who operates a commercial...
Kleingewerbetreibender
A Kleingewerbetreibender is an entrepreneur whose business does not require a commercially organized...
Kommanditgesellschaft (KG)
The Kommanditgesellschaft (KG) is a partnership under commercial law where the general partner has u...
Komplementär
A Komplementär is a general partner in a limited partnership (KG) or a partnership limited by shares...
Konzernrecht
Konzernrecht is the part of stock corporation and limited liability company law that governs the leg...
L
Land Register
The Land Register is an official registry maintained by the land registry offices of the district co...
Legal Entity
A legal entity is a legal unit with its own legal personality, registered in the commercial register...
Legal Form
The legal form is the statutory organizational structure of a company, which regulates aspects such...
Limited Partner
A Limited Partner is a shareholder in a limited partnership (Kommanditgesellschaft, KG) whose liabil...
Liquidation
Liquidation is the legally regulated process of dissolving and winding up a company, where assets ar...
Liquidator
A Liquidator is the legally appointed person who represents a company during liquidation, realizes a...
List of Supervisory Board Members
The 'List of Supervisory Board Members' is a legally required document that includes the names, birt...
Ltd. (Private Limited Company)
The Ltd. (Private Limited Company) is a British limited liability company that is registered in Germ...
M
Management Report
A management report is a supplementary report to the annual financial statements of medium-sized and...
Managing Director
A Managing Director is the executive body of a GmbH or UG registered in the commercial register, leg...
Mantelkauf
A Mantelkauf is the acquisition of an inactive, registered corporation in the commercial registry to...
Medium-sized Corporation
A medium-sized corporation is a GmbH, AG, or similar corporation that meets at least two of the foll...
Merger
A merger is the legal consolidation of at least two companies into a single legal entity, where the...
Merger
In German transformation law, a merger is the legal consolidation of two or more legal entities into...
Micro-Entity
A micro-entity is a type of corporation defined under § 267a of the German Commercial Code (HGB) tha...
MoMiG
MoMiG is the Act for the Modernization of GmbH Law and the Prevention of Misuse, which in 2008 intro...
Model Protocol
The Model Protocol is a standardized form for simplified GmbH (limited liability company) formation,...
N
NACE Code
The NACE Code is a Europe-wide standardized industry code used for the precise classification of com...
Negative Certificate
A Negative Certificate is an official document that confirms that no entry exists for a person, comp...
Net Income/Net Loss
The net income/net loss is the result of a corporation's income statement determined after taxes, se...
Non-cash Formation
A non-cash formation is the establishment of a corporation by contributing non-cash assets instead o...
Notaranderkonto
A Notaranderkonto is an escrow account managed by a notary in their own name for third parties, desi...
Notarial Certification
Notarial certification is the confirmation conducted by a notary of the authenticity of a signature...
Notarial Certification
Notarial certification is a procedure in which a notary drafts, reviews, advises on, and documents l...
Notarial Confirmation
A notarial confirmation is a statement issued by a notary that certifies certain legal requirements...
Notarial Deed
A notarial deed is a document prepared by a notary according to the Federal Notarial Code, serving a...
Notary
A notary is an independent legal professional in Germany who drafts public documents, notarizes and...
Notary Fees
Notary fees are the legally prescribed charges for notarial services according to the Court and Nota...
O
OHG (General Partnership)
The OHG (General Partnership) is a partnership where at least two partners operate a commercial busi...
Opening Balance Sheet
The opening balance sheet is a detailed overview of a company's assets, prepared at the beginning of...
Opening of Insolvency Proceedings
The opening of insolvency proceedings is the formal commencement of insolvency proceedings by a deci...
Ordnungsgeld (Disclosure)
The Ordnungsgeld (Disclosure) is a fine imposed by the Federal Office of Justice when corporations f...
Organ (Organträger)
An Organ (Organträger) in commercial and corporate law is a natural person registered in the commerc...
Organhaftung
Organhaftung refers to the personal liability of board members such as managing directors and execut...
outstanding contributions
Outstanding contributions are the unpaid portions of the share capital of a GmbH or the capital stoc...
P
PartG (Partnership Company)
The PartG (Partnership Company) is a legal form for freelancers who pool their expertise, operate jo...
Partnerships
Partnerships are business forms in German company law where at least one natural person has unlimite...
Pre-GmbH
The Pre-GmbH is a legal transitional phase between the notarized formation and the registration of a...
Prokura
The Prokura is a commercial power of attorney according to § 49 of the German Commercial Code (HGB),...
Prokurist
A Prokurist is a person registered in the commercial register with extensive power of representation...
Protective Shield Proceedings
The Protective Shield Proceedings is a self-administered insolvency plan procedure under § 270b of t...
Provision
A provision is a balance sheet item on the liabilities side that records uncertain liabilities or im...
Publication
In the context of the commercial registry, publication is the process of making legally relevant cor...
Publication Platform
The Publication Platform is a central online interface provided by the Bundesanzeiger Verlag for the...
Publizitätsgesetz (PublG)
The Publizitätsgesetz (PublG) obligates non-listed large companies in Germany to publish their annua...
Publizitätswirkung
The publicity effect of the commercial register ensures that registered facts are legally bindingly...
Purpose (Corporate Object)
The Purpose (Corporate Object) is the framework established in corporate law that defines the permis...
Q
QR-Code Register Extract
A QR-Code Register Extract is an electronic commercial register extract with a QR code for direct au...
Qualified Electronic Signature (QES)
The Qualified Electronic Signature (QES) is a digital signature with the highest security level, leg...
Quorum
A quorum is the specified minimum number of votes or persons required for a body, such as a sharehol...
R
RGU
In the context of the commercial registry, RGU stands for 'Registergericht', which is the competent...
Re-registration
A re-registration is the formal notification of changes to essential company data with the commercia...
Rechtspfleger
A Rechtspfleger is a judicial officer with quasi-judicial functions who examines registration applic...
Refusal of Registration
The refusal of registration is the rejection of a commercial register entry by the registry court wh...
Registerauskunft
A Registerauskunft is an inquiry of basic and detailed information about a company from the commerci...
Registered Share
A registered share is a share that is issued in the name of the shareholder, with ownership and voti...
Registereinsicht
Registereinsicht is the legally granted right to access the commercial register and related registry...
Registergericht
A Registergericht is a specialized court located at the local court (Amtsgericht) responsible for ma...
Registervollmacht
The Registervollmacht is a notarized power of attorney that allows a person to make legally binding...
Registerzeichen
The Registerzeichen is the unique identifier of an entry in the commercial, association, or cooperat...
Registrability
Registrability refers to the possibility of voluntarily entering certain facts into a public registe...
Registration
The registration in the commercial register is the official record of a legally relevant fact of a c...
Registration (Handelsregisteranmeldung)
The Handelsregisteranmeldung is the formal process by which legally relevant changes of a company mu...
Restschuldbefreiung
Restschuldbefreiung is the legal process through which natural persons are released from remaining l...
Retroactive Effect (Register)
Retroactive Effect (Register) refers in German registry law to the temporal effect of an entry, whic...
Rules of Procedure
A Rules of Procedure is an internal set of regulations that structures the processes and decision-ma...
S
SE (Societas Europaea)
The SE (Societas Europaea) is a legally recognized form of corporation across Europe, allowing compa...
Sacheinlage
A Sacheinlage is the contribution of an asset instead of cash into the share capital of a GmbH or AG...
Section A (HRA)
Section A (HRA) in the commercial register is the directory for sole proprietors and partnerships, d...
Section B (HRB)
Section B (HRB) is the part of the German commercial registry where corporations such as GmbH, UG, A...
Service Address
The service address is the officially registered address of a company in the commercial register, wh...
Share Capital
Share capital is the nominal capital of a stock corporation (AG) or a partnership limited by shares...
Shelf Company
A shelf company is a pre-established and registered limited liability company (GmbH) or entrepreneur...
Sole Procuration
Sole Procuration is a power of attorney registered in the commercial register, granting a proxy the...
Sperrjahr
The Sperrjahr is the legally mandated twelve-month waiting period following the registration of the...
Stammkapital
Stammkapital is the basic capital specified in the articles of association of a GmbH or UG, forming...
Statute
A statute is the central legal basis that determines which law a subject or legal relationship is su...
Submission Obligation
The submission obligation in German commercial and corporate law requires the executive board of a s...
Subscription (of Shares/Business Interests)
The subscription of shares or business interests is the binding acquisition of new participations in...
Suspension (of the proceedings)
The suspension of the proceedings is the legally regulated, temporary interruption of an ongoing reg...
T
Tax ID / VAT ID
The Tax ID is a national identifier for unique identification in the taxation process, while the VAT...
Time of Registration
The time of registration is the exact moment when the registry court officially makes an entry in th...
Transformation
The transformation under the Transformation Act (UmwG) is the legal reorganization of a company thro...
Transformation (Umwandlung)
Transformation (Umwandlung) refers to the legally regulated change of the legal form or structure of...
Transparency Register
The Transparency Register is a central online register that discloses the beneficial owners of compa...
Trust Company
A trust company is a legal entity that manages assets in its own name but on the account and risk of...
U
Umwandlungsgesetz (UmwG)
The Umwandlungsgesetz (UmwG) is the statutory basis in Germany that establishes the legal framework...
Umwandlungssteuergesetz (UmwStG)
The Umwandlungssteuergesetz (UmwStG) governs the tax implications of corporate restructurings and al...
Unternehmensregister
The Unternehmensregister is a central online platform of the Federal Government that consolidates an...
Unternehmensvertrag
An Unternehmensvertrag is a corporate law contract between legally independent but economically affi...
V
Vereinsregister (VR)
The Vereinsregister (VR) is a publicly accessible register maintained by local courts, containing le...
Verlustanzeige
A Verlustanzeige is the legally required notification by a GmbH or AG to its shareholders when more...
Verzögerungsgeld
Verzögerungsgeld is a fiscal sanctioning tool used by tax authorities during audits to enforce timel...
Voluntary Jurisdiction
Voluntary jurisdiction encompasses sovereign examination and approval tasks in proceedings without c...