Die Anwendung des Handelsgesetzbuchs auf Freiberufler

The analogical application of the German Commercial Code (HGB) to freelancers is deeply contested. The existing case-by-case approach is neither legally certain nor practicable. This work provides a remedy by developing systematic guidelines that enable methodologically sound decisions on analogical application for the provisions of the HGB. The foundational part elaborates the methodological prerequisites of analogy in the HGB, in particular the significance of legal types for the comparison of interests. Building on this, numerous provisions of the HGB are examined and both subject-specific and overarching guidelines are formulated. Of particular importance is the distinction between commercially oriented and non-commercially oriented liberal professions.