German Commercial Code
E154495
The German Commercial Code is a central piece of German business law that regulates commercial transactions, traders, and corporate accounting alongside the German Civil Code.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Handelsgesetzbuch | 2 |
| German Commercial Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1334201 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: German Commercial Code Context triple: [German Civil Code, relatedTo, German Commercial Code]
-
A.
German Civil Code
The German Civil Code is Germany’s comprehensive codification of private law, governing areas such as contracts, property, family, and obligations.
-
B.
German Code of Civil Procedure
The German Code of Civil Procedure is the primary legal framework governing civil court proceedings in Germany, detailing rules for jurisdiction, procedure, evidence, and appeals.
-
C.
German Code of Criminal Procedure
The German Code of Criminal Procedure is the central legal framework that regulates how criminal investigations, prosecutions, trials, and appeals are conducted in Germany’s courts.
-
D.
Swiss Civil Code
The Swiss Civil Code is a foundational body of private law in Switzerland that systematically regulates areas such as family law, inheritance, property, and obligations, and has served as a model for civil codes in several other countries.
-
E.
German Courts Constitution Act
The German Courts Constitution Act is a fundamental German law that structures the organization, jurisdiction, and hierarchy of the country’s court system.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: German Commercial Code Target entity description: The German Commercial Code is a central piece of German business law that regulates commercial transactions, traders, and corporate accounting alongside the German Civil Code.
-
A.
German Civil Code
The German Civil Code is Germany’s comprehensive codification of private law, governing areas such as contracts, property, family, and obligations.
-
B.
German Code of Civil Procedure
The German Code of Civil Procedure is the primary legal framework governing civil court proceedings in Germany, detailing rules for jurisdiction, procedure, evidence, and appeals.
-
C.
German Code of Criminal Procedure
The German Code of Criminal Procedure is the central legal framework that regulates how criminal investigations, prosecutions, trials, and appeals are conducted in Germany’s courts.
-
D.
Swiss Civil Code
The Swiss Civil Code is a foundational body of private law in Switzerland that systematically regulates areas such as family law, inheritance, property, and obligations, and has served as a model for civil codes in several other countries.
-
E.
German Courts Constitution Act
The German Courts Constitution Act is a fundamental German law that structures the organization, jurisdiction, and hierarchy of the country’s court system.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
German federal law
ⓘ
commercial code ⓘ source of law ⓘ statute ⓘ |
| appliesTo |
certain corporations in Germany
ⓘ
commercial partnerships in Germany ⓘ merchants in Germany ⓘ |
| basedOn | principle of freedom of commerce ⓘ |
| complements | German Civil Code ⓘ |
| contains |
general provisions on merchants
ⓘ
provisions on auditing and disclosure ⓘ provisions on commercial books and accounting ⓘ provisions on commercial partnerships ⓘ provisions on commercial transactions ⓘ provisions on company financial statements ⓘ provisions on maritime trade ⓘ |
| country | Germany ⓘ |
| governs |
bookkeeping obligations of merchants
ⓘ
commercial agency contracts ⓘ commission business ⓘ consolidated financial statements ⓘ freight and forwarding contracts ⓘ publication of annual accounts ⓘ warehouse business ⓘ |
| hasAbbreviation | HGB ⓘ |
| hierarchicalRelation | special law to the German Civil Code in commercial matters ⓘ |
| language | German ⓘ |
| legalDomain |
business law
ⓘ
commercial law ⓘ |
| legalSystem | civil law system ⓘ |
| nativeName |
German Commercial Code
self-linksurface differs
ⓘ
surface form:
Handelsgesetzbuch
|
| partlySupersededBy |
German Limited Liability Companies Act
ⓘ
German Stock Corporation Act ⓘ |
| regulates |
auditing requirements for companies
ⓘ
commercial accounting ⓘ commercial partnerships ⓘ commercial register ⓘ commercial transactions ⓘ commercial transactions in securities and goods ⓘ company financial statements ⓘ financial reporting of merchants ⓘ group financial statements ⓘ maritime trade law aspects ⓘ merchant status ⓘ traders ⓘ |
| shortName | HGB ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: German Commercial Code Description of subject: The German Commercial Code is a central piece of German business law that regulates commercial transactions, traders, and corporate accounting alongside the German Civil Code.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Handelsgesetzbuch
this entity surface form:
Handelsgesetzbuch