Why legal form matters

In Germany, the legal form (Rechtsform) determines liability, governance, representation, and what must be recorded in public registers. Many cross‑border checks start by confirming the stated legal form against the Handelsregister entry and the register extract.

Corporate forms (typical HRB)

GmbH and UG (haftungsbeschränkt) are widely used corporate forms and are normally recorded in HRB. AG and SE also appear in HRB with different governance structures (board/supervisory bodies). The register extract typically records the company name, seat, and representation information through its organs.

Partnership and merchant forms (typical HRA)

e.K. (registered merchant) is commonly recorded in HRA. Partnerships such as OHG and KG are also recorded in HRA and typically include representation rules and partner‑related information depending on the form. A KG has general partners with unlimited liability and limited partners with limited liability.

Other registers and publications

Certain forms and obligations link to other systems, such as beneficial ownership reporting (Transparenzregister) and publication obligations in official platforms. The exact obligations depend on the entity and size criteria.

Common forms (high‑level overview)

Form	Typical register section	Notes commonly seen in practice
GmbH	HRB	Managing directors; representation rules; registered office
UG (haftungsbeschränkt)	HRB	GmbH‑type structure; statutory name includes the suffix
AG	HRB	Board/governance structure differs from GmbH
e.K.	HRA	Registered merchant; owner/representation context
OHG	HRA	Partners and joint/sole representation rules
KG	HRA	General partner representation; limited partner participation context

Related pages

• HRB vs HRA — Where entity types usually appear.
• Registration process — High‑level steps and documents.