German commercial law requires businesses to provide basic information about their identity on all official correspondence, such as letters, emails, and invoices. Website operators need to disclose the same information in an easily accessible imprint. For instance: Small businesses that are not entered in the commercial register need to provide the following:
- Name of the entrepreneur as well as partners, if applicable
- The official address.
Medium sized and large businesses as well as commercial corporations additionally need to furnish the following information:
- Registered company name,
- Legal form,
- Address of the registered office,
- Commercial registration number and court of registry,
- Tax identity number and/or turnover tax number
Similar disclosure requirements apply to the regulated liberal professions, which roughly include the medical professions, legal and tax advisers, accountants, freelance engineers and practitioners of the fine arts. Limited liability corporations and stock corporations need to disclose the name of the chief executive officers as well.
Moreover, the EU Services Directive stipulates, that service businesses have to disclose the same information before concluding a contract, regardless whether it is concluded in written form or orally. Further disclosure duties regarding the price and legal framework apply upon request from request of the contractor.