Handelsgesetzbuch
The Handelsgesetzbuch (HGB, in English Commercial Code) contains the core of the commercial law in Germany. It regulates the legal relations of merchants and therefore it is also designated as "the special private law for merchants".
The Bürgerliches Gesetzbuch (BGB) (English Civil Code) is only subsidiary applied to merchants beside the HGB. Beside that the HGB contains the regulations for the Offene Handelsgesellschaft (OHG) (English General partnership), the Kommanditgesellschaft (KG) (English Limited partnership) and the Stille Gesellschaft (stG) (English Dormant partnership).
HGB provides regulation to accounting for limited companies.
HGB also has a few penal provisions.