What is the commercial register?
That Commercial Code Regulates that Commercial status law, including commercial and company law as well as the rights of commercial agents. According to the Commercial Code, these must be commercial register Register that in its current form since 1861 exists. Since 2007 However, is it digitized. It should be noted that there are various, as they come from District Court be led. However, since 2007, they have been over A central Register portal amenable. By the way, the other registers are also accessible, such as the register of associations, the partnership register and the register of cooperatives.
In the registry, Information about trading companies and merchants published Like the founding, liability and resolution from companies, their managing directors or their board as well as location information. In addition, the legal form, you capital and their activity. It is therefore a question of essential legal relationships to make companies public. This is relevant, for example, if you provide information or Get information about companies People you want to work with.
In addition to the commercial register Does the Commercial Code regulate the business register, that too 2007 was set up. There are also financial reports or accounting documents published and it is accessible via a separate website. You don't have to register there. However, if you want to view or retrieve information, registration is required. Die Disclosure requirement Consists for corporations and for GmbH & Co. KG, if the personally liable partners are not natural persons. These include, for example financial statements, which are published in the Federal Gazette.
How is the commercial register structured?
It is in the two Divisions A and B divided. The former, abbreviated as HRA, comprises sole traders, open trading companies, limited partnerships, the European Economic Interest Group and legal entities. Department B (HRB) includes joint stock companies, limited liability companies and the European society. In addition, the mutual insurance association and the mutual pension fund association.
Who needs to register there?
All trading companies must register there. Exempt from the obligation are small businesses — i.e. commercial enterprises that fall below certain turnover limits. According to the German Commercial Code, they are not considered real merchants. A voluntary entry makes the double bookkeeping required. They are then subject to the rights and obligations of real merchants.
