Chapter 1 of 15

Foundations

What is a Debt Security?

The legal distinction between bonds and loans under German law

8 min read

What am I actually buying when I buy a bond?

Bonds Are Not Loans

A bond is not a loan. This is a critical distinction under German law. Understanding this difference is fundamental to grasping how debt securities work.

Loan vs. Bond Comparison

AspectLoan (Darlehen)Bond (Schuldverschreibung)
Legal basisBGB § 488 (lending law)BGB § 793 (securities law)
RelationshipBilateral contract between lender and borrowerIssuer's promise to the bearer of the document
TransferabilityAssignment required (Abtretung)Freely tradeable as a security
DocumentationLoan agreementBond certificate or book entry
NegotiationCustomized termsStandardized terms
MarketNo secondary marketActive secondary market trading

What is a Schuldverschreibung?

A Schuldverschreibung (debt security/bond) is a document in which an issuer makes a promise to perform (typically pay money) to whoever holds the document. Under § 793 BGB: > *"If someone has issued a document in which they promise a performance to the holder of the document, the holder may demand the performance from them according to the promise."*

Key Characteristics

  • It's a promise, not a loan – You are not "lending money" to the issuer. You are acquiring a security that entitles you to repayment under its terms.
  • You are a creditor, not a lender – Your rights arise from the bond's terms and conditions, not from a lending relationship.
  • The document is constitutive – The right cannot exist without the document (or book entry).
  • Transferability – Unlike loans, bonds can be freely bought and sold on secondary markets.

Types of German Debt Securities

  • Inhaberschuldverschreibung (Bearer bond) – The holder is entitled to payment; no name recorded. Most common form.
  • Namensschuldverschreibung (Registered bond) – Holder's name is registered with the issuer.
  • Orderschuldverschreibung (Order bond) – Transferred by endorsement.

GERMAN EXAMPLE

When you buy a Bundesanleihe (ISIN: DE0001102309), you acquire a debt security issued by the Federal Republic of Germany. You become entitled to receive coupon payments and principal repayment according to the bond's terms.

KEY TAKEAWAY

A bond is a tradeable promise of repayment. You are a creditor with rights under the security's terms—not a lender in a contractual relationship.