What is Handelsregister?
The Handelsregister is Germany's official commercial register maintained by local Amtsgerichte (district courts). GmbHs and AGs must register; Einzelkaufleute (sole traders meeting certain criteria) may also register. Registration is mandatory before a GmbH can legally exist.
Current Rate (Ongoing obligation)
N/A (registration requirement)
Example
A Hamburg notary prepares the GmbH formation documents and electronically files the Handelsregister application at the Hamburg Amtsgericht. Once entered, the GmbH receives its HRB number (e.g., HRB 12345) and legally exists.
How Handelsregister works in Germany
The Handelsregister is Germany's centralised but locally administered commercial register. All entries are publicly accessible via the online Unternehmensregister (unternehmensregister.de), which consolidates Handelsregister data, annual accounts, and other corporate filings from across Germany.\n\n**Register divisions**\nAbteilung A (HRA): Einzelkaufleute, Personengesellschaften (OHG, KG)\nAbteilung B (HRB): Kapitalgesellschaften — GmbH, AG, SE, KGaA\n\nWhen a GmbH is registered, it receives an HRB number (e.g., HRB 12345 at the Hamburg Amtsgericht). This number must appear on all business correspondence, invoices, and websites.\n\n**Formation registration**\nA GmbH is formed by notarial deed and applies to the Handelsregister at the Amtsgericht of the company's registered seat. The application must include: Gesellschaftsvertrag (articles), list of shareholders (Gesellschafterliste), director appointment document (Geschäftsführerbestellung), and evidence that minimum capital was paid up. Notary fees for a standard GmbH formation run approximately €1,000–€2,500 including registration fees.\n\n**Ongoing registration obligations**\nChanges to the following must be filed with the Handelsregister:\n- Directors (appointments, resignations, changes in representation authority)\n- Registered address (Sitz)\n- Capital increases or reductions\n- Shareholder changes (via updated Gesellschafterliste)\n- Change of company name\n- Dissolution (Auflösung) and liquidation proceedings\nDeadlines vary — director changes should be filed within weeks of the change occurring.\n\n**Commercial register and public trust**\nThe Handelsregister is a public trust register — third parties can rely on its entries. A director who is still registered can bind the company even after informal removal, until the change is actually filed and registered. Companies must therefore act promptly when director changes occur.\n\n**Electronic access**\nAll Handelsregister entries since approximately 2007 are searchable online at unternehmensregister.de at no cost. Certified extracts (Registerauszug) are available from the relevant Amtsgericht for a small fee and are required for bank account opening, major contracts, and public procurement.
Related terms
GmbH (Gesellschaft mit beschränkter Haftung) is Germany's most common private limited company structure. It provides limited liability for shareholders, requires €25,000 minimum share capital (€12,500 paid up at formation), and must be formed by notarial deed and registered in the Handelsregister.
The Jahresabschluss is Germany's annual financial statements. GmbHs must prepare and file these under HGB (Handelsgesetzbuch) accounting rules. They include at minimum a Bilanz (balance sheet) and Gewinn- und Verlustrechnung (P&L). Must be filed with the Bundesanzeiger within 12 months of the financial year end.
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