Handelsregister Konstitutiv Beispiel Essay

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Handelsregister Definition

Das Handelsregister (Abkürzung: HR) ist ein öffentliches Register, in dem alle Kaufleute (d.h. keine Freiberufler und keine Kleingewerbetreibenden) unter ihrer Firma (der Name unter dem der Kaufmann seine Geschäfte betreibt, § 17 HGB) mit einer Handelsregisternummer verzeichnet sind.

Das Handelsregister wird von den Gerichten elektronisch geführt (§ 8 Abs. 1 HGB).

Das HGB regelt, welche Eintragungen in das Handelsregister zu machen sind; z.B. Firma, Ort der Niederlassung, Höhe des Grundkapitals (AG) bzw. Stammkapitals (GmbH), Art der Prokura, Namen der Geschäftsführer bzw. Vorstände, etc.

Geschäftspartner der Firma können sich im Handelsregister informieren, ob z.B. ein (potentieller) Vertragspartner überhaupt zeichnungsberechtigt ist.

Alternative Begriffe: elektronisches Handelsregister, Handelregister.

Die Handelsregisternummern, unter denen man ein Unternehmen im örtlichen Handelsregister (z.B. Handelsregister München) finden kann, sind z.B. im Impressum oder im Briefkopf enthalten (HRA für Abteilung A, HRB für Abteilung B); Beispiel: HRB 1234.

Eintragungen

Die Eintragungen in das Handelsregister sind zum einen

  • deklaratorisch, d.h. sie informieren z.B. darüber, dass Herr Alfons Meier seit 1. Februar Prokurist der Firma ist (die Prokura gilt aber bereits, wenn der Kaufmann sie erteilt hat); zum anderen sind sie
  • konstitutiv, d.h. die Eintragung in das Handelsregister führt erst zu einer Rechtswirkung. Beispiel: eine Aktiengesellschaft entsteht als rechtsfähige juristische Person erst mit der nach § 36 AktG geforderten Eintragung in das Handelsregister.

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