What does e. K. - what you need to know about the abbreviation

If you order goods online on platforms such as eBay, for example, you have certainly come across a seller who has the abbreviation "e. K." in addition to his name. This means that the seller is a registered merchant.

This is what the abbreviations e. K., e. Kfr. and e. Kfm

The designation e. K. states that a natural person is registered in the Commercial Register as a businessman or businesswoman. In addition to the abbreviation e. K. (registered merchant), you will occasionally come across two other abbreviations: e. Kfr. (registered merchant) and e. Kfm. (registered businessman). They have the same meaning and are merely adapted to the gender.

1. The law only considers someone to be a merchant who also operates a commercial business. So if you occasionally sell something on eBay, you are not yet a merchant under the law.
2. Registered merchants must comply with additional laws. Here, in particular, the Commercial Code (HGB) plays a major role.
3. When a trade represents a commercial enterprise, must be assessed in each individual case. Important factors here are, among other things, the sales volume, the annual turnover and on what amount the business assets.

Special obligations for registered merchants

The HGB brings in comparison to the Civil Code some relief and advantages for registered merchants. However, new duties are also added. For example, there is a bookkeeping and accounting obligation.