HRB vs HRA: how to read the Handelsregister sections

What HRB and HRA signal in practice

• HRB: typically points to companies (e.g., GmbH, UG, AG). You usually expect managing directors/board information and representation rules.
• HRA: typically points to merchants and partnerships (e.g., e.K., OHG, KG). You usually expect partners, personally liable partners, and representation rules.

Fast checks to avoid misinterpretation

• Do not treat HRB/HRA as a tax identifier. It is a register section + number. Tax numbers are different (see Tax numbers).
• Always pair it with the court. “HRB 12345” alone is not unique nationwide.
• Expect different document patterns. Partnerships often have filings tied to partner changes; companies often show managing director changes and share capital notes.

Reference format examples

Where the HRB/HRA split comes from

The two-section structure is not arbitrary. Section A traces back to the original 19th-century commercial code, when partnerships and individual merchants — entities formed by people who are personally liable — were the dominant business form. Section B was added when corporate forms with limited liability (the AG, later the GmbH) became established, and the legislator wanted a separate channel for entities whose creditors had to rely on the registered capital rather than on the personal estates of the partners. Today the rules of the German Commercial Code (HGB) and the GmbH-Gesetz / Aktiengesetz still maintain that distinction, and it is reflected in what information the register publishes for each section.

For an HRA entry, the focus is on who is behind the business: the personally liable partners are named, their representation rights are explicit (sole, joint, exclusion of certain partners), and changes to the partner roster are themselves registered events. For an HRB entry, the focus is on the company as an independent legal person: the register publishes the share capital, the appointed managing body, the powers of representation, and amendments to the articles of association. The shareholders of a GmbH are not named in the register itself (they appear on the separately filed shareholder list, the Gesellschafterliste); the shareholders of an AG are not named at all in the register.

Entity moves between sections

Sections are tied to legal form, so a change in legal form will normally trigger a move between sections. The most common case is a sole merchant (e.K.) in section HRA who reorganises the business as a GmbH: the new GmbH receives a fresh HRB number at the responsible court, and the original HRA entry is closed with a cross-reference. Mergers, conversions under the Umwandlungsgesetz (UmwG), and partnership-to-corporation transitions all produce a similar paper trail. The original HRA or HRB number is never reused for a different company, so a "deleted" HRA entry remains permanently visible in the historical record.

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

Related pages

• German company forms — Which legal forms exist and where they are recorded.
• Register number structure — How HRB/HRA references are formatted.
• Changes and filings — What changes typically trigger a register filing.