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How to read a German commercial register extract

By the e-handelsregisterauszug.de editorial team · Published · Reviewed

A German commercial register extract helps identify a registered entity and understand its representation. Begin with the court and number, then read the name, location and representation rules. It does not automatically answer questions about creditworthiness or ultimate beneficial owners.

Check the company and document dates

Compare the court, register type and number with the company you are researching. Note the retrieval date separately from the date of the latest entry. Retrieving a new copy does not mean that a new entry has been made.

Separate the registered name, office and address

The Firma is the registered company name. The Sitz is its registered office; the business address serves a different purpose and may be elsewhere. Compare each detail separately. A different address alone does not establish that the document concerns another company.

Read representation rules alongside the names

For a GmbH, read the managing directors together with the general and any specific representation provisions. Being listed does not necessarily mean that a person may act alone. Distinguish sole representation from arrangements requiring another person to participate. A holder of Prokura has a different role from a managing director.

  • Who is listed?
  • Can that person act alone, or must another representative participate?
  • Does a specific entry modify the general rule?

Understand what capital and business purpose mean

A GmbH’s registered share capital is not its bank balance or a statement of currently available funds. The registered business purpose describes its stated activities. Neither replaces research into actual operations or financial condition. Choose financial documents separately when that is your question.

Identify what further evidence you need

A chronological extract can help trace earlier entries and their status. Pay attention to markings showing entries that are no longer effective. For GmbH shareholders, consult the separately filed shareholder list; for financial information, find the relevant annual accounts. State the unresolved question before collecting more documents.

Related reading

Authority to represent a GmbH

Managing directors and representation rules: what to look for when reading a German company register extract.

Nominal capital (Stammkapital)

Understand a GmbH’s registered nominal capital, share amounts and the difference from equity, paid-in funds and available cash.