does hgb cover consumer protection or is it primarily focused on businesses 
hgb primarily focuses on commercial and business matters rather than consumer protection consumer protection in germany is addressed by separate laws and regulations the bottom linethe handelsgesetzbuch or german commercial code is a comprehensive legal framework in germany that governs commercial activities and businesses it addresses various aspects of commerce including the formation and management of business entities accounting and financial reporting requirements contracts and commercial transactions and liability of business entities and their officers 