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Zusammenfassung Handelsrecht – Grundlagen

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Zusammenfassung Handelsrecht – Grundlagen

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Kompakte Lernübersicht zu den Grundlagen des Handelsrechts für die Ausbildung und IHK-Prüfung.

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Lernübersicht: Handelsrecht

1. Grundlagen Handelsrecht

Was ist Handelsrecht?
 ist das Sonderrecht der Kauﬂeute
 ergänz das Bürgerliche Gesetzbuch (BGB) um spezielle regeln für Unternehmen
Wichtig:
 HGB gilt nur für Kauﬂeute
 wenn im HGB nichts geregelt ist  gilt BGB
Ziel:
 schneller Geschäftsverkehr
 mehr Sicherheit im Unternehmen
 klare Regeln für Verträge

2. Gewerbe – Voraussetzung für Kaufmann

 damit jemand Kaufmann sein kann, braucht er ein Gewerbe

Merkmale eines Gewerbes:
 ein Gewerbe ist eine Tätigkeit, die:
 selbstständig ist
 dauerhaft ausgeübt wird
 mit Gewinnerzielungsabsicht erfolgt
 am wirtschaftlichen Verkehr teilnimmt
 erlaubt ist

kein Gewerbe:
 freie Berufe (Arzt, Anwalt, Steuerberater)
 Land- und Forstwirtschaft
 illegale Tätigkeiten

Merksatz:
 Gewerbe = selbstständig + planmäßig + Gewinnabsicht
,5

3. Kaufmannsarten

Istkaufmann (§1 HGB):
 betreibt ein Handelsgewerbe
 Handelsgewerbe = Gewerbe, das kaufmännische Organisation benötigt
Kriterien für Handelsgewerbe:
 hoher Umsatz
 viele Mitarbeiter
 große Lagermengen
 Buchführung notwendig
 viele Geschäftspartner
z.B.: große Bäckerei mit 800.000€ Umsatz  Istkaufmann

Merkmale:
 Kaufmann automatisch

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Uploaded on: October 23, 2026
Number of pages: 3
Written in: 2026/2027
Type: Summary

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