HRB vs HRA: how to read the Handelsregister sections

Differences between HRB and HRA, which entity types appear where, and how entries are typically read.

Why there are sections

Handelsregister entries are organized into sections that correspond to different categories of businesses. The two most commonly referenced are HRB and HRA. The section is part of the register reference and helps determine what kinds of facts and parties are expected in the entry.

HRB in practice

HRB is used for corporate entities. In these entries you commonly see the registered company details plus information about management bodies (for example managing directors for a GmbH). Registration of amendments and certain resolutions is typical. HRB references are widely used in invoices, contracts, and due diligence documents.

HRA in practice

HRA is used for merchants and partnerships. In addition to the business name and seat, HRA entries often record partners (depending on the form) and representation rules such as whether individual partners can represent alone or only jointly. In a KG, for example, the entry relates to general partners and limited partners context.

How to interpret representation rules

Representation rules in the register describe who can legally bind the entity and under what conditions. Typical patterns include sole representation, joint representation, or representation by two managing directors together. The exact wording in an extract matters; when in doubt, the official extract should be used rather than a paraphrase.

Typical differences

TopicHRBHRA
Who appearsCompany management bodies (depending on form)Partners and/or merchant details depending on form
Common entitiesGmbH, UG, AG and similare.K., OHG, KG and similar
Common checksDirectors/board, seat, amendmentsPartners, representation rules, seat, amendments

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