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).

ADHGB was replaced in the German Empire by the HGB, that was legislated on 10 May 1897.

The HGB came into force together with the Bürgerliches Gesetzbuch (BGB) on 1 January 1900.

HGB also contains in the fifth Book the Maritime Trade Law (Seehandelsrecht).