AG: German stock corporation
Learn what an Aktiengesellschaft is, how its management differs from share ownership and why an AG need not be listed on a stock exchange.
Glossary: German commercial register terms
Understand German company registers, from extracts and legal forms to representation and accounts. Browse alphabetically for clear explanations, related terms and official sources.
40 terms
A
Annual accounts (Jahresabschluss)
Understand German annual accounts, balance sheets, profit and loss statements and the difference between reporting and publication dates.
Articles of association and constitution
Understand a German company’s Gesellschaftsvertrag or Satzung, the difference from an extract and how to choose the relevant version.
Association register and e. V.
Understand German registered associations, board representation and why an association register extract does not prove charitable tax status.
Authority to represent a GmbH
Managing directors and representation rules: what to look for when reading a German company register extract.
B
Balance sheet (Bilanz)
Understand assets, equity and liabilities in a German balance sheet and the limits of a financial statement tied to one reporting date.
Branch establishment (Zweigniederlassung)
Distinguish a German branch from a subsidiary and identify the underlying legal entity, register details and representation.
Business object (Unternehmensgegenstand)
What does a German company’s registered business object describe? Understand its relationship to articles and actual business activities.
C
Certified commercial register extract
Understand official certification, ordinary downloads and how to choose the content and required form of a German register extract.
Chronological extract (Chronologischer Abdruck, CD)
A chronological German register extract places entries and earlier changes on the register sheet in context.
Commercial register (Handelsregister)
What is Germany’s commercial register? Learn how entries and filed documents differ from a local business registration.
Commercial register entry
Distinguish a registration application, the court’s entry and the retrieved register position, including the different significance of their dates.
Company register (Unternehmensregister)
Distinguish Germany’s company register from the commercial register and identify the right area for accounting documents and register information.
Cooperative register and eG
Where is a German registered cooperative recorded? Understand the cooperative register, management board and appropriate research documents.
Current extract (Aktueller Abdruck, AD)
What does a current German register extract show? Understand the abbreviation AD and when to choose this document.
D
Deletion from the commercial register
What does a deleted register record mean? Distinguish deletion grounds, historical records and possible successor entities.
Disclosure and deposit of accounts
Understand publication and permanent deposit of German accounting documents, size-related relief and differences in public access.
E
Exemption from section 181 BGB
Understand a German register entry exempting a representative from section 181 BGB and its distinction from sole representation.
G
GbR and eGbR: civil-law partnership
Understand Germany’s civil-law partnership, its registered eGbR form and the distinction from a commercial register entry.
Gesellschaftsregister: registered GbR register
Germany’s Gesellschaftsregister records eGbR partnerships. Learn what it contains and how it differs from other business registers.
GmbH & Co. KG: a GmbH as general partner
Why the KG and its general-partner GmbH are separate entities, and which German register records help identify their representation.
GmbH shareholder list (Gesellschafterliste)
What is a German GmbH shareholder list, and how does it differ from a commercial register extract?
GmbH: German limited liability company
Understand the GmbH legal form, nominal capital, managing directors and which German register documents answer common research questions.
H
Historical extract (Historischer Abdruck, HD)
Understand the historical German register extract, the former paper register and the difference between HD, CD and current entries.
HRA and HRB: commercial register sections
HRB and HRA identify different commercial register divisions and form part of a company’s full register reference.
I
Insolvency announcement
Understand German court insolvency notices, proceeding stages, case numbers and the distinction from liquidation or a register extract.
K
KG: limited commercial partnership
Understand general partners, limited partners and registered liability amounts in a German Kommanditgesellschaft.
L
Liquidation and dissolution
Distinguish dissolution, liquidation and deletion of a GmbH, including liquidators, representation and the meaning of i. L.
M
Managing director (Geschäftsführer)
Distinguish managing directors from shareholders in a German GmbH and understand how register extracts describe representation.
N
Nominal capital (Stammkapital)
Understand a GmbH’s registered nominal capital, share amounts and the difference from equity, paid-in funds and available cash.
O
OHG: general commercial partnership
Understand the German OHG, partners’ personal liability and the importance of registered representation rules.
P
Procuration (Prokura) and authorised signatory
Understand German Prokura, sole and joint procuration and how this commercial authority differs from being a managing director.
Professional partnership register (PartG)
Understand the German PartG and PartG mbB, professional partnerships and how to find their correct register records.
R
Register file and filed documents
Register sheet or register file? Understand how shareholder lists, constitutions and other filings complement a German register extract.
Register number and register court
Why the register type, number and court belong together when identifying a German company.
Registered business name (Firma)
Firma means a merchant’s legal business name. Distinguish it from brands, trading styles and domain names when searching German registers.
Registered merchant (e. K.)
Understand the German e. K. designation, sole merchants in register section A and the difference from a limited liability company.
Registered office and business address
Distinguish a German company’s statutory seat from its registered street address, management location and operating establishments.
T
Transparency register and beneficial owners
Distinguish Germany’s transparency register, beneficial ownership and a GmbH shareholder list, including separate access requirements.
U
UG (haftungsbeschränkt): entrepreneurial company
Understand the UG, its reduced formation capital, statutory reserve and relationship to the German GmbH.
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