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    • Handelsgesetzbuch (HGB)

      • Handelsgesetzbuch (HGB) is the law that governs the primary commercial code for companies in Germany. The law includes a regulation related to the preparation of financial statements and establishes accounting guidelines and best practices. HGB is similar to generally accepted accounting principles (GAAP) in the United States.
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  2. May 1, 2024 · Handelsgesetzbuch (HGB) is the law that governs the primary commercial code for companies in Germany. The law includes a regulation related to the preparation of financial...

  3. Apr 29, 2024 · Knowledge: Do you know the GmbH provisions, the tax code, commercial and tax law that directly affect you as the GmbH owner/managing director? Step 2: Decide on the Firmenname (company name) and the Unternehmensgegenstand (company objective) What you call your company matters a great deal.

  4. May 8, 2024 · At a glance: responsibilities of company boards in Germany. POELLATH. Germany May 8 2024. Responsibilities of the board (supervisory) Board structure. Is the predominant board structure for...

  5. May 10, 2024 · The German Transformation Act provides for a merger of companies in such a way that either one of the merging companies continues to exist or both cease to exist and an entirely new company is ...

  6. 2 days ago · Civil society welcomed it as an important first step and paradigm shift in Germany but also points to gaps left by the compromise. The “Act on Corporate Due Diligence in Supply Chains” will enter into force in 2023 to initially cover companies with 3,000 or more employees, and from 2024 onwards companies with 1,000 or more employees.

  7. 3 days ago · If the parent company is based outside the EU, German international civil procedure law (“ICPR”) applies. Under German ICPR, an action can be brought at the injured party’s domicile as the tortious place of success [32] and the right of cognizance would extend to the total damage as German law does not recognize the ECJ’s ‘mosaic ...

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