WebGenerally, all of the above entities have to follow the guidelines of the German Commercial Code HGB. For non-corporations that exceed certain size criteria the accounting, auditing, and publication rules of the Publicity Law have to be observed in … Webthe German Commercial Code (Handelsgesetzbuch – HGB) in the amended version published in the Federal Law Gazette Part III, classification no. 4100-1; the Act against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen – GWB ) as published in the announcement of 26 June 2013 (Federal Law Gazette I, p. 3245); and
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