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.
This page explains the difference between HRB and HRA registers, what each number type signals, and common interpretation mistakes.
Who this page helps
- Readers decoding HRB/HRA on documents or emails
- Teams matching a company to the correct record quickly
- Anyone comparing legal forms and register sections
Use it when
- You need to know what HRB or HRA implies about the entity type
- You are checking whether an entity is a company vs partnership/merchant
- You want to avoid common “HRB means VAT” style errors
Not for
- Determining creditworthiness or financial health
- Replacing an official extract
- Providing legal advice on liability
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.
Synthetic examples
Example (synthetic): Amtsgericht Hamburg — HRA 98765 (often a partnership/merchant record)
Example (synthetic): Amtsgericht Berlin (Charlottenburg) — HRB 123456 (often a GmbH/AG record)
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.
Synthetic examples
Example (synthetic): Amtsgericht Hamburg — HRA 98765 (often a partnership/merchant record)
Example (synthetic): Amtsgericht Berlin (Charlottenburg) — HRB 123456 (often a GmbH/AG 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
| Topic | HRB | HRA |
|---|---|---|
| Who appears | Company management bodies (depending on form) | Partners and/or merchant details depending on form |
| Common entities | GmbH, UG, AG and similar | e.K., OHG, KG and similar |
| Common checks | Directors/board, seat, amendments | Partners, representation rules, seat, amendments |
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.