The commercial register is a public register kept by the local courts. It serves to ensure legal certainty in commercial transactions, as the factual and legal circumstances, the disclosure of which is of particular interest to the general public, are fully and reliably documented. There are two sections:
- Section A: For sole traders and partnerships (e.K., OHG, KG)
- Section B: For corporations (GmbH, AG)
The commercial register is a public record. This means that legal transactions in good faith are protected to a limited extent in their trust in the accuracy of the entries and announcements.
The content of the entry is published ex officio in the electronic Federal Gazette. In principle, all entries are published in full.
The entry in the commercial register must be applied for in electronic form at the locally competent district court. The signature of the person or body authorized to represent the company must be certified by a notary. Depending on the form of the company, different information must be provided and attachments added.
The obligation to register applies to those companies whose registration is not already ensured by other statutory provisions. This applies in particular to certain legal entities under public law (e.g. corporations, institutions or foundations under public law).
The management board that is obliged to register is therefore also to be understood as the body responsible for representation in accordance with the respective public law provisions, for example, the respective company.