https://legal.excellentwiki.com/germany/corporate-law/ Recent content in corporate law on ExcellentWiki - Legal Encyclopedia Hugo en-US Mon, 06 Jul 2026 00:00:00 +0000 https://legal.excellentwiki.com/germany/corporate-law/german-corporate-law/ Mon, 06 Jul 2026 00:00:00 +0000 https://legal.excellentwiki.com/germany/corporate-law/german-corporate-law/ <h2 id="sources-of-german-corporate-law">Sources of German Corporate Law</h2> <p>German corporate law (Gesellschaftsrecht) derives principally from the Stock Corporation Act (Aktiengesetz, AktG) of 1965, governing the Aktiengesellschaft (AG), and the Limited Liability Companies Act (Gesetz betreffend die Gesellschaften mit beschränkter Haftung, GmbHG) of 1892, governing the Gesellschaft mit beschränkter Haftung (GmbH). The Commercial Code (Handelsgesetzbuch, HGB) regulates partnership forms, including the offene Handelsgesellschaft (OHG) and the Kommanditgesellschaft (KG), as well as the GmbH &amp; Co KG, a hybrid combining limited liability with partnership taxation. The Act on Codetermination (Mitbestimmungsgesetz) of 1976 mandates employee representation on the supervisory boards of large companies. The German Corporate Governance Code, updated annually, sets out recommendations and suggestions for best practice, operating under a comply-or-explain principle under § 161 AktG. The Securities Trading Act (Wertpapierhandelsgesetz, WpHG) and the Securities Acquisition and Takeover Act (Wertpapiererwerbs- und Übernahmegesetz, WpÜG) regulate capital market activities.</p>