Laws, courts and authorities
HGB
Abbreviation for Handelsgesetzbuch
In short and in plain language
The HGB is a German law for merchants and trading firms.
It sets out their rights and duties. Among other things, it has rules on keeping the books and keeping business records.
This can also concern quotes and bills sent by email.
Definition
The HGB is the German Commercial Code for merchants and trading companies. Among other things, it contains rules on bookkeeping and on keeping business records. This can also concern quotes and invoices sent by email.