German Commercial Code

E154495

German federal law commercial code source of law statute

The German Commercial Code is a central piece of German business law that regulates commercial transactions, traders, and corporate accounting alongside the German Civil Code.

Try in SPARQL Jump to: Surface forms Statements Referenced by

All labels observed (2)

Label	Occurrences
Handelsgesetzbuch	2
German Commercial Code canonical	1

Statements (46)

Predicate	Object
instanceOf	German federal law ⓘ commercial code ⓘ source of law ⓘ statute ⓘ
appliesTo	certain corporations in Germany ⓘ commercial partnerships in Germany ⓘ merchants in Germany ⓘ
basedOn	principle of freedom of commerce ⓘ
complements	German Civil Code ⓘ
contains	general provisions on merchants ⓘ provisions on auditing and disclosure ⓘ provisions on commercial books and accounting ⓘ provisions on commercial partnerships ⓘ provisions on commercial transactions ⓘ provisions on company financial statements ⓘ provisions on maritime trade ⓘ
country	Germany ⓘ
governs	bookkeeping obligations of merchants ⓘ commercial agency contracts ⓘ commission business ⓘ consolidated financial statements ⓘ freight and forwarding contracts ⓘ publication of annual accounts ⓘ warehouse business ⓘ
hasAbbreviation	HGB ⓘ
hierarchicalRelation	special law to the German Civil Code in commercial matters ⓘ
language	German ⓘ
legalDomain	business law ⓘ commercial law ⓘ
legalSystem	civil law system ⓘ
nativeName	German Commercial Code self-linksurface differs ⓘ surface form: Handelsgesetzbuch
partlySupersededBy	German Limited Liability Companies Act ⓘ German Stock Corporation Act ⓘ
regulates	auditing requirements for companies ⓘ commercial accounting ⓘ commercial partnerships ⓘ commercial register ⓘ commercial transactions ⓘ commercial transactions in securities and goods ⓘ company financial statements ⓘ financial reporting of merchants ⓘ group financial statements ⓘ maritime trade law aspects ⓘ merchant status ⓘ traders ⓘ
shortName	HGB ⓘ

How these facts were elicited

The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.

Instruction

You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10.

# Requirements
- If you don't know the subject at all, return an empty list.
- If the subject is not a named entity, return an empty list.
- Include at least one triple where predicate is "instanceOf".
- Do not get too wordy.
- Separate several objects into multiple triples with one object.

Input

Subject: German Commercial Code
Description of subject: The German Commercial Code is a central piece of German business law that regulates commercial transactions, traders, and corporate accounting alongside the German Civil Code.

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

German Civil Code → relatedTo → German Commercial Code ⓘ

German Commercial Code → nativeName → German Commercial Code self-linksurface differs ⓘ

this entity surface form: Handelsgesetzbuch

Kommanditgesellschaft auf Aktien → regulatedBy → German Commercial Code ⓘ

this entity surface form: Handelsgesetzbuch