Laws, courts and authorities
HGB
Abbreviation for Handelsgesetzbuch
In short and in plain language
The HGB is the German Commercial Code. It is the law for merchants.
It covers bookkeeping and the trade register. It also says how long to keep business records.
These time limits can stand in the way of deleting data.
Definition
The HGB is the German Commercial Code. It governs the law of merchants, such as bookkeeping, the commercial register and the retention of business records. Its retention periods can stand in the way of deleting data.