Commercial code (Handelsgesetzbuch, HGB)

Topic area:
Status: 09.07.2019 |
Archived
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

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

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Application date

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Scope
Relevant for

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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, Amendment, DE)
Law on the adjustment of the Global Minimum Tax Act (MinStGAnpG) (binding, Amendment, DE)
CSR Guideline Implementation Act (binding, Amendment, DE)
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
Amendment of the size criteria in the German Commercial Code (HGB) (binding, Amendment, DE)
Law on the implementation of sustainability reporting by companies (binding, Amendment, DE)
Future Financing Act II (binding, Amendment, DE)
Level 2
Accounting of credit institutions and financial services institutions (binding, Supplement, DE)
Business Register Regulation (Unternehmensregisterverordnung - URV) (binding, Supplement, DE)
Level 3 / Other
DRÄS 14: Amendments to DRS 18 Deferred taxes (non-binding, Amendment, DE)
Judgement on the investment broker's duty to inspect audited annual financial statements and the informative value of a qualified audit opinion (binding, DE)

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