Company size is generally determined according to an EU-wide classification system in which companies are categorized as being small, medium-sized or large according to their employee numbers, annual turnover and/or annual balance sheet total.
The size of a company is an important criteria to determine the possible incentives level a company may receive. Most incentives programs offer the highest incentives rates to small and medium-sized enterprises (SMEs). Some programs may even specifically target SMEs (this is very often the case with R&D programs).
|Enterprise Category||Employee Numbers||Annual Turnover|| ||Annual Balance Sheet Total|
|Small Enterprise (SE)||< 50||≤ EUR 10 million||or||≤ EUR 10 million|
|Medium-Sized Enterprise (ME)||< 250||≤ EUR 50 million||or||≤ EUR 43 million|
|Large Enterprise (LE)||≥ 250||> EUR 50 million||or||> EUR 43 million|
The criterion concerning the headcount is compulsory. In addition, either of the annual turnover or the balance sheet criteria must also apply. Please refer to the explanation of the European Commission for more information.
For more information on EU framework conditions, please refer to the following site: