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UGB

Bundesgesetz über besondere zivilrechtliche Vorschriften für Unternehmen (Unternehmensgesetzbuch – UGB), dRGBl. S 219/1897, i.d. aktuellen Fassung

Nichtamtliche Änderungshistorie

dRGBl. S 219/1897§ 6, § 7, § 17, § 18, § 19, § 21, § 23, § 24, § 35, § 48, § 49, § 50, § 51, § 52, § 54, § 55, § 56, § 57, § 58, § 105, § 109, § 110, § 111, § 112, § 113, § 114, § 115, § 116, § 117, § 119, § 121, § 122, § 124, § 126, § 127, § 128, § 129, § 130, § 131, § 132, § 133, § 134, § 135, § 136, § 137, § 138, § 140, § 141, § 142, § 145, § 146, § 147, § 149, § 151, § 152, § 153, § 154, § 155, § 156, § 158, § 160, § 161, § 163, § 164, § 165, § 167, § 168, § 169, § 170, § 171, § 173, § 177, § 343, § 344, § 345, § 346, § 347, § 351, § 352, § 354, § 355, § 356, § 357, § 364, § 365, § 368, § 370, § 373, § 374, § 376, § 377, § 378, § 379, § 381, § 383, § 384, § 386, § 387, § 388, § 389, § 390, § 391, § 392, § 393, § 394, § 395, § 397, § 398, § 399, § 400, § 401, § 402, § 403, § 404, § 405, § 407, § 408, § 409, § 410, § 411, § 412, § 413, § 414, § 425, § 426, § 427, § 428, § 429, § 430, § 431, § 432, § 433, § 434, § 435, § 436, § 437, § 438, § 439, § 439a, § 440, § 441, § 442, § 443, § 444, § 445, § 446, § 447, § 448, § 449, § 450, § 476, § 477, § 478, § 480, § 482, § 484, § 486, § 487, § 488, § 511, § 512, § 513, § 514, § 515, § 516, § 517, § 518, § 519, § 520, § 521, § 522, § 523, § 524, § 525, § 526, § 527, § 528, § 529, § 530, § 531, § 532, § 533, § 534, § 535, § 536, § 537, § 538, § 539, § 540, § 542, § 543, § 544, § 546, § 550, § 551, § 552, § 554, § 555, § 556, § 557, § 558, § 560, § 561, § 562, § 565, § 566, § 567, § 568, § 569, § 570, § 571, § 572, § 573, § 574, § 575, § 576, § 577, § 578, § 579, § 580, § 581, § 582, § 583, § 584, § 585, § 586, § 587, § 588, § 589, § 590, § 591, § 592, § 593, § 594, § 595, § 596, § 597, § 598, § 599, § 600, § 601, § 602, § 603, § 604, § 605, § 614, § 615, § 616, § 617, § 618, § 619, § 620, § 621, § 622, § 623, § 624, § 625, § 626, § 628, § 629, § 630, § 631, § 632, § 633, § 634, § 635, § 636, § 637, § 638, § 639, § 640, § 641, § 664, § 665, § 666, § 667, § 668, § 669, § 670, § 671, § 672, § 674, § 676, § 677, § 678, § 700, § 701, § 702, § 703, § 704, § 705, § 706, § 707, § 709, § 710, § 711, § 712, § 713, § 714, § 715, § 716, § 717, § 718, § 719, § 720, § 721, § 722, § 724, § 725, § 726, § 727, § 728, § 729, § 730, § 731, § 733, § 751, § 752, § 753, § 755, § 756, § 757, § 758, § 759, § 760, § 761, § 762, § 763, § 764, § 765, § 766, § 767, § 771, § 772, § 773, § 774, § 775, § 776, § 777, § 778, § 779, § 780, § 781, § 783, § 784, § 785, § 786, § 792, § 793, § 794, § 795, § 798, § 799, § 800, § 801, § 802, § 803, § 804, § 805, § 806, § 813, § 814, § 815, § 816, § 817, § 818, § 819, § 820, § 822, § 823, § 825, § 826, § 827, § 828, § 829, § 831, § 832, § 833, § 834, § 835, § 836, § 837, § 838, § 839, § 840, § 841, § 842, § 843, § 844, § 845, § 846, § 847, § 848, § 849, § 850, § 851, § 852, § 853, § 854, § 855, § 856, § 857, § 858, § 859, § 861, § 862, § 863, § 864, § 865, § 866, § 867, § 868, § 869, § 870, § 871, § 872, § 873, § 874, § 876, § 877, § 878, § 879, § 880, § 881, § 882, § 884, § 885, § 888, § 889, § 891, § 892, § 893, § 894, § 896, § 897, § 900, § 905
dRGBl. I S 218/1902§ 481, § 547, § 548, § 549, § 553a, § 553b, § 553c
dRGBl. I S 307/1908§ 782, § 787, § 788, § 789, § 790, § 791, § 796, § 797, § 807, § 808, § 809, § 810, § 811, § 811a, § 811b, § 812, § 821, § 824, § 830, § 883, § 886, § 887, § 890, § 895, § 898, § 899
dRGBl. I S 90/1913§ 734, § 735, § 736, § 737, § 738, § 739, § 740, § 741, § 742, § 743, § 744, § 745, § 746, § 747, § 748, § 750, § 901, § 904
dRGBl. I S 166/1937§ 20, § 217, § 218, § 219, § 220, § 284, § 285, § 286, § 287, § 288, § 289, § 290, § 291, § 292, § 293, § 294, § 295, § 296, § 297, § 298, § 299, § 300, § 301, § 302, § 303, § 304, § 305, § 306, § 307, § 308, § 309, § 310, § 311, § 312, § 313, § 314, § 315, § 316, § 317, § 318, § 319, § 320, § 321, § 322, § 323, § 324, § 325, § 326, § 327, § 328, § 329, § 330, § 331, § 332, § 333, § 334
dRGBl. I S 1026/1937§ 22
dRGBl. I S 1149/1938§ 461, § 462, § 463, § 464, § 465, § 466, § 467, § 468, § 469, § 470, § 471, § 472, § 473
dRGBl. I S 1428/1938§ 416, § 417, § 418, § 419, § 420, § 421, § 422, § 423, § 424
dRGBl. I S 1999/1938§ 27, § 59, § 60, § 61, § 62, § 63, § 64, § 65, § 66, § 67, § 68, § 69, § 70, § 71, § 72, § 73, § 74, § 75, § 76, § 77, § 78, § 79, § 80, § 81, § 82, § 83, § 84, § 85, § 86, § 87, § 88, § 89, § 90, § 91, § 92, § 139, § 348, § 349, § 369, § 371, § 372, § 385, § 396
dRGBl. I S 205/1939§ 363
dRGBl. I S 2501/1939§ 485, § 541, § 559, § 563, § 564, § 564a, § 564b, § 564c, § 606, § 607, § 608, § 609, § 610, § 611, § 612, § 613, § 627, § 636a, § 642, § 643, § 644, § 645, § 646, § 647, § 648, § 649, § 650, § 651, § 652, § 653, § 654, § 655, § 656, § 657, § 658, § 659, § 661, § 662, § 663, § 663a, § 663b, § 673, § 708, § 723, § 732, § 860, § 875, § 902, § 903
dRGBl. I S 1609/1940§ 475
BGBl. Nr. 187/1945§ 367
BGBl. Nr. 213/1954§ 454, § 455, § 456, § 457, § 458, § 459, § 460
BGBl. Nr. 153/1960§ 1
BGBl. Nr. 174/1981§ 545, § 553, § 660, § 675, § 749, § 754, § 768, § 769, § 770
BGBl. Nr. 475/1990§ 4, § 11, § 38, § 39, § 40, § 41, § 42, § 43, § 44, § 45, § 46, § 47, § 118, § 120, § 166, § 178, § 179, § 180, § 181, § 182, § 183, § 184, § 185, § 186, § 187, § 188, § 190, § 191, § 192, § 193, § 194, § 195, § 196, § 197, § 198, § 199, § 200, § 201, § 202, § 203, § 204, § 205, § 206, § 207, § 208, § 209, § 210, § 211, § 212, § 213, § 214, § 215, § 216, § 221, § 222, § 223, § 224, § 225, § 226, § 227, § 228, § 229, § 231, § 232, § 233, § 234, § 235, § 236, § 237, § 238, § 239, § 240, § 241, § 242, § 243, § 244, § 245, § 246, § 247, § 249, § 250, § 251, § 252, § 253, § 254, § 255, § 256, § 257, § 258, § 259, § 260, § 261, § 262, § 263, § 264, § 265, § 266, § 267, § 268, § 269, § 270, § 271, § 272, § 273, § 274, § 275, § 276, § 279, § 283, § 335, § 336, § 337, § 338, § 339, § 340, § 341, § 342, § 474, § 479, § 483, Artikel X
BGBl. Nr. 10/1991§ 2, § 3, § 5, § 8, § 9, § 10, § 12, § 13, § 14, § 15, § 16, § 28, § 29, § 30, § 31, § 32, § 33, § 34, § 36, § 37, § 53, § 106, § 107, § 108, § 123, § 125, § 143, § 144, § 148, § 150, § 157, § 159, § 162, § 172, § 174, § 175, § 176, § 189, § 248, § 277, § 278, § 280, § 281, § 282, Artikel 25, Artikel 26
BGBl. Nr. 458/1993§ 202, § 203
BGBl. Nr. 532/1993§ 224, § 260, Artikel XVII
BGBl. Nr. 153/1994§ 273, § 277, § 282, § 283, Artikel VIII
BGBl. Nr. 262/1996§ 1, § 93, § 94, § 95, § 96, § 97, § 98, § 99, § 100, § 101, § 102, § 103, § 104, § 373, § 376
BGBl. Nr. 304/1996§ 13, § 198, § 199, § 201, § 203, § 204, § 207, § 208, § 211, § 221, § 223, § 224, § 225, § 226, § 228, § 229, § 231, § 232, § 235, § 236, § 237, § 238, § 240, § 242, § 243, § 244, § 246, § 252, § 257, § 258, § 265, § 266, § 268, § 271, § 273, § 277, § 278, § 279, § 280, § 280a, § 282, § 283, Artikel XVII
BGBl. I Nr. 114/1997§ 229, § 270, § 273
BGBl. I Nr. 125/1998§ 14, § 193, § 202, § 223, § 228, § 229, § 237, § 240, § 242, § 244, § 245, § 265, § 266, § 270, § 271, § 277, Artikel X, Artikel X, Artikel X, Artikel X, Artikel X
BGBl. I Nr. 158/1998§ 17, § 906
BGBl. I Nr. 49/1999§ 245a, § 274, Artikel VI
BGBl. I Nr. 76/1999
BGBl. I Nr. 187/1999§ 229
BGBl. I Nr. 61/2000§ 221, § 246, § 906
BGBl. I Nr. 142/2000§ 10, § 15, § 32, § 162, § 283, § 906
BGBl. I Nr. 41/2001§ 223, § 277, § 906, Artikel X
BGBl. I Nr. 42/2001§ 239, § 906
BGBl. I Nr. 97/2001§ 271, § 275, § 906
BGBl. I Nr. 98/2001§ 283, Artikel 96
BGBl. I Nr. 108/2002§ 906
BGBl. I Nr. 118/2002§ 352, § 353, § 906, Artikel VIII
BGBl. I Nr. 71/2003§ 198, § 454, § 906
BGBl. I Nr. 118/2003§ 242, § 243, § 266, § 267, § 906, Artikel II
BGBl. I Nr. 14/2004§ 906
BGBl. I Nr. 161/2004§ 221, § 228, § 231, § 237, § 243, § 245, § 245a, § 246, § 247, § 248, § 250, § 260, § 265, § 267, § 274, § 906, Artikel VIII
BGBl. I Nr. 59/2005§ 268, § 270, § 271, § 271a, § 275, § 906
BGBl. I Nr. 120/2005§ 1, § 2, § 3, § 4, § 5, § 6, § 7, § 8, § 9, § 10, § 11, § 12, § 13, § 13a, § 14, § 15, § 16, § 17, § 18, § 19, § 20, § 21, § 22, § 23, § 24, § 25, § 26, § 27, § 28, § 29, § 30, § 31, § 32, § 32a, § 33, § 34, § 35, § 36, § 37, § 38, § 39, § 40, § 48, § 49, § 50, § 51, § 52, § 53, § 54, § 55, § 56, § 57, § 58, § 105, § 106, § 107, § 108, § 109, § 110, § 111, § 112, § 113, § 114, § 115, § 116, § 117, § 118, § 119, § 120, § 121, § 122, § 123, § 124, § 125, § 126, § 127, § 128, § 129, § 130, § 131, § 132, § 133, § 134, § 135, § 136, § 137, § 138, § 139, § 140, § 141, § 142, § 143, § 144, § 145, § 146, § 147, § 148, § 149, § 150, § 151, § 152, § 153, § 154, § 155, § 156, § 157, § 158, § 159, § 160, § 161, § 162, § 163, § 164, § 165, § 166, § 167, § 168, § 169, § 170, § 171, § 172, § 173, § 174, § 175, § 176, § 177, § 178, § 179, § 180, § 183, § 185, § 186, § 187, § 188, § 189, § 190, § 191, § 192, § 193, § 194, § 195, § 198, § 207, § 211, § 212, § 213, § 214, § 215, § 221, § 225, § 229, § 237, § 241, § 244, § 265, § 266, § 268, § 270, § 271a, § 273, § 275, § 283, § 343, § 344, § 345, § 346, § 347, § 348, § 349, § 350, § 351, § 351a, § 353, § 354, § 355, § 356, § 357, § 358, § 359, § 360, § 361, § 362, § 363, § 364, § 365, § 366, § 367, § 368, § 369, § 370, § 371, § 372, § 373, § 374, § 375, § 376, § 377, § 378, § 379, § 380, § 381, § 382, § 383, § 384, § 385, § 386, § 387, § 388, § 389, § 390, § 391, § 392, § 393, § 394, § 395, § 396, § 397, § 398, § 399, § 400, § 401, § 402, § 403, § 404, § 405, § 406, § 407, § 408, § 409, § 410, § 411, § 412, § 413, § 414, § 415, § 416, § 417, § 418, § 419, § 420, § 421, § 422, § 423, § 424, § 425, § 426, § 427, § 428, § 429, § 430, § 431, § 432, § 433, § 434, § 435, § 436, § 437, § 438, § 439, § 440, § 441, § 442, § 443, § 444, § 445, § 446, § 447, § 448, § 449, § 450, § 451, § 452, § 453, § 486a, § 489, § 490, § 491, § 492, § 493, § 494, § 495, § 496, § 497, § 498, § 499, § 500, § 501, § 502, § 503, § 504, § 505, § 506, § 507, § 508, § 509, § 510, § 679, § 680, § 681, § 682, § 683, § 684, § 685, § 686, § 687, § 688, § 689, § 690, § 691, § 692, § 693, § 694, § 695, § 696, § 697, § 698, § 699, § 739a, § 793, § 906, § 907, § 908
BGBl. I Nr. 75/2006§ 243a, § 267, § 906
BGBl. I Nr. 103/2006§ 32, § 189, § 277, § 281, § 283, § 283, § 906, § 907
BGBl. I Nr. 72/2007§ 221, § 243a, § 245, § 246, § 267, § 906, § 906
BGBl. I Nr. 70/2008§ 38, § 221, § 222, § 237, § 242, § 243a, § 243b, § 245a, § 246, § 266, § 267, § 268, § 269, § 269a, § 270, § 271, § 271a, § 271b, § 271c, § 273, § 274, § 275, § 277, § 451, § 906, § 907, Artikel XI
BGBl. I Nr. 71/2009§ 229, § 243b, § 244, § 275, § 906, Artikel 11
BGBl. I Nr. 140/2009§ 189, § 198, § 203, § 207, § 210, § 226, § 231, § 249, § 261, § 906, Artikel II
BGBl. I Nr. 29/2010§ 188
BGBl. I Nr. 58/2010§ 34, § 38, § 131, § 141, § 143, § 144, § 145, § 146, § 171, § 187, § 188, § 370, § 888, § 889, § 906
BGBl. I Nr. 111/2010§ 283, § 906
BGBl. I Nr. 35/2012§ 241, § 243b, § 906
BGBl. I Nr. 50/2013§ 5, § 352, § 454, § 455, § 456, § 457, § 458, § 459, § 460, § 906, Artikel 9
BGBl. I Nr. 83/2014§ 38, § 39, § 108, § 109, § 112, § 113, § 116, § 117, § 118, § 119, § 121, § 127, § 129, § 131, § 133, § 136, § 140, § 141, § 160, § 178, § 179, § 454, § 906
BGBl. I Nr. 22/2015§ 131, § 189, § 189a, § 196a, § 198, § 201, § 201, § 203, § 204, § 205, § 206, § 207, § 208, § 209, § 211, § 212, § 216, § 221, § 221, § 222, § 222, § 223, § 224, § 225, § 226, § 227, § 228, § 229, § 230, § 231, § 232, § 233, § 234, § 235, § 236, § 237, § 237a, § 238, § 239, § 240, § 241, § 242, § 243, § 243a, § 243c, § 244, § 244, § 245, § 245a, § 246, § 249, § 250, § 251, § 252, § 253, § 254, § 255, § 256, § 257, § 258, § 259, § 260, § 261, § 263, § 263, § 264, § 265, § 266, § 267, § 267, § 267a, § 267b, § 268, § 269, § 270, § 274, § 277, § 278, § 279, § 280, § 281, § 282, § 283, § 284, § 285, § 906, § 909
BGBl. I Nr. 163/2015§ 235, § 906
BGBl. I Nr. 43/2016§ 185, § 186, § 187, § 188, § 189, § 221, § 224, § 229, § 238, § 242, § 244, § 253, § 254, § 259, § 266, § 267, § 269, § 270, § 270a, § 271, § 271, § 271a, § 271a, § 271c, § 272, § 273, § 275, § 282, § 906, § 906, § 906, § 908, Artikel 15
BGBl. I Nr. 20/2017§ 242, § 243, § 243b, § 243c, § 243d, § 244, § 267a, § 267b, § 267c, § 269, § 273, § 277, § 280, § 282, § 906
BGBl. I Nr. 107/2017§ 243a, § 243c, § 267, § 267b, § 906, Artikel 1
BGBl. I Nr. 17/2018§ 243c, § 906, Artikel 1
BGBl. I Nr. 58/2018§ 32, § 32, § 906
BGBl. I Nr. 46/2019§ 189a, § 196a, § 204, § 207, § 211, § 245a, § 278, § 906
BGBl. I Nr. 63/2019§ 242, § 243c, § 906, Artikel 5
BGBl. I Nr. 86/2021§ 31, § 135, § 141, § 145, § 146, § 165, § 184, § 906
BGBl. I Nr. 186/2022§ 10, § 11, § 15, § 243d, § 245, § 267b, § 267c, § 277, § 280, § 280a, § 906, Artikel 8

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