How to read a German commercial register extract

A German commercial register extract (Handelsregisterauszug) is only issued in German, but its layout is fixed by law. For limited companies such as a GmbH or AG (register section B, "HRB"), the current extract has seven numbered columns: 1 entry number, 2 company name, registered office and business purpose, 3 share capital, 4 managing directors and how they may represent the company, 5 Prokura (authorised officers), 6 legal form and articles of association, 7 date of entry and remarks (§ 43 of the German Commercial Register Ordinance, HRV). Below, each column and its key terms are explained in English.

Four printed documents with different layouts side by side on a light wooden table, a hand comparing two of them

The header: court, register and number

At the top of every extract you find the register court (Registergericht, always a local court, "Amtsgericht", e.g. "Amtsgericht München"), the register section (Abteilung A or B) and the registration number (e.g. "HRB 12345"). The number is only unique together with the court; more on this in German company registration number. The header also states the date and time the extract was retrieved ("Abruf vom") and the number of pages.

The seven columns, translated

ColumnGerman heading (short)What it means
1Nummer der EintragungRunning number of the entry
2Firma; Sitz, Niederlassung, inländische Geschäftsanschrift; Gegenstand des UnternehmensCompany name; registered office and business address in Germany; branches; object (business purpose) of the company
3Grund- oder StammkapitalShare capital: "Stammkapital" for a GmbH, "Grundkapital" for an AG
4Allgemeine Vertretungsregelung; Vorstand, Geschäftsführer, VertretungsberechtigteGeneral rule of representation; the persons who represent the company, with name, date of birth and place of residence
5ProkuraAuthorised officers (Prokuristen) with statutory commercial power of attorney
6Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag; Sonstige RechtsverhältnisseLegal form and date of the articles of association; other legal matters such as dissolution, conversions or authorised capital
7Tag der Eintragung; BemerkungenDate of the entry; remarks

Partnerships and sole traders (section A, "HRA": e.g. KG, OHG, e.K.) have a shorter layout with six columns: there is no share capital column, and the date of entry moves to column 6 (§ 40 HRV).

Who can sign for the company? Columns 4 and 5

This is what banks and business partners usually want to know.

  • Allgemeine Vertretungsregelung: the general rule. A typical wording is "Ist nur ein Geschäftsführer bestellt, so vertritt er die Gesellschaft allein. Sind mehrere Geschäftsführer bestellt, so wird die Gesellschaft durch zwei Geschäftsführer oder durch einen Geschäftsführer gemeinsam mit einem Prokuristen vertreten." In English: a sole managing director represents the company alone; if there are several, two of them sign together, or one together with an authorised officer.
  • Einzelvertretungsberechtigt: this person may represent the company alone, regardless of the general rule.
  • Befreit von den Beschränkungen des § 181 BGB: released from the restrictions of § 181 of the German Civil Code, i.e. the person may also conclude contracts with the company on their own behalf or as the representative of a third party.
  • Prokura (column 5): a statutory commercial power of attorney. "Einzelprokura" means the officer may sign alone, "Gesamtprokura" means only together with another person.

Glossary: German terms you will find on the extract

GermanEnglish
HandelsregisterauszugCommercial register extract
Registergericht / AmtsgerichtRegister court / local court
FirmaRegistered company name (not "the firm")
SitzRegistered office
GeschäftsanschriftBusiness address
Gegenstand des UnternehmensObject (business purpose) of the company
Stammkapital / GrundkapitalShare capital (GmbH / AG)
GeschäftsführerManaging director
VorstandManagement board (AG)
Prokurist / ProkuraAuthorised officer / statutory commercial power of attorney
Gesellschaftsvertrag / SatzungArticles of association
GesellschafterlisteList of shareholders (a separate document)
aufgelöstDissolved
LiquidatorLiquidator
gelöschtDeleted / struck off
Tag der letzten EintragungDate of the most recent entry

Current, chronological or historical extract?

The current extract (AD) shows only the latest state of the entries. The chronological extract (CD) shows all entries of the electronic register sheet, including ones that have since been deleted (§ 30a HRV). The historical extract (HD) contains scanned register sheets from the paper era. For banks and authorities, the current extract is almost always the right choice.

Frequently asked questions

What does Handelsregisterauszug mean in English?

Handelsregisterauszug means commercial register extract (also called trade register extract). It is the official record of a company registered in the German commercial register, kept by the local register courts.

Is there an official English version of the German commercial register extract?

No. German register courts issue extracts in German only. For use abroad, recipients sometimes require a translation by a sworn translator or an apostille; ask the recipient in advance which form they accept.

What is the difference between HRA and HRB?

HRA (section A) covers sole traders who are registered merchants and partnerships such as KG and OHG. HRB (section B) covers corporations such as GmbH, UG, AG and SE. A GmbH therefore always has an HRB number.

Where can I see who may sign for a German company?

In column 4 of the extract for corporations (column 3 for partnerships): first the general rule of representation, then each managing director with any special power such as sole representation. Authorised officers with Prokura are listed separately in column 5.

Does the commercial register extract show the shareholders?

Not for a GmbH. The shareholders of a GmbH are listed in a separate document, the list of shareholders (Gesellschafterliste), which is filed with the register and can be ordered in addition.

Sources