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