Laws, courts and authorities
HGB
Abbreviation for Handelsgesetzbuch
In short and in plain language
The HGB is the German law for traders and trading firms.
It covers how to keep the books. It also covers how to value things in the yearly accounts.
It can matter for how the costs of a website are booked.
Definition
The HGB is the German Commercial Code for merchants and trading companies. Among other things, it governs bookkeeping and valuation in annual accounts. It can matter for how the costs of a website are recorded.