Commercial code (Handelsgesetzbuch, HGB)

Topic area:
Status: 09.07.2019 |
Archiviert
Key words:
Main version, Local GAAP, Corporate Law
Initiative
Official name
Handelsgesetzbuch
Type
Act/Law
Level 1
Initiator
German government
Submitted
Doc. code
RGBl. S. 219
Summary
Status
Status

Get a subscription to have access to the whole content.

Current version
Final version
01.01.1980
Next step
Entry into force and application
Entry into force

Get a subscription to have access to the whole content.

Application date

Get a subscription to have access to the whole content.

Scope
Relevant for

Get a subscription to have access to the whole content.

Associated initiatives
Level 1
National implementation of disclosure of income tax information by certain undertakings and branches (binding, Amendment, DE)
Law on the Implementation of the Conversion Directive (UmRUG) (binding, Amendment, DE)
Financial Market Digitization Act - FinmadiG (binding, Main version, Amendment, DE)
Fourth Bureaucracy Relief Act (binding, Main version, Amendment, DE)
CSR Guideline Implementation Act (binding, Amendment, DE)
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
E-DRÄS 14: Amendments to DRS 18 Deferred taxes (non-binding, Amendment, DE)

Source: German government, RGBl. S. 219, 1980