SME-definition of IfM Bonn

In its updated SME definition, IfM Bonn continues to distinguish small and medium-sized enterprises (SMEs) from large enterprises on the basis of quantitative size criteria, i.e. annual turnover (= 50 millions €) and number of employees (<500 employees).

In order to achieve greater harmonization with the SME definition of the EU commission in the micro- and small enterprise segment, micro and small enterprises are now defined analogously to the EU definition. However, IfM Bonn's (higher) threshold value for medium-sized enterprise still amounts to 499 employees in order to take account of the specific size distribution of the German enterprise population.

SME definition of IfM Bonn since 1/1/2016

Enterprise size Number of employees and  Annual turnover €
micro max. 9   max. 2 million
small max. 49   max. 10 million
Medium max. 499   max. 50 million
(KMU) alltogether less than 500   max. 50 million
      © IfM Bonn


  • New Publications
"Mittelstand" Policies in Change

Welter, F.; Levering, B.; May-Strobl, E. (2016): Mittelstandspolitik im Wandel, IfM Bonn: IfM Materialien Nr. 247, Bonn.