In force since 12 August 2026
What counts as a micro-enterprise
A micro-enterprise is a business with fewer than 10 people whose yearly turnover or balance sheet total stays at or below 2 million euro. The catch is that these are not always just one company's own numbers. If another company owns a quarter or more of the business, a share of that company's staff and money gets counted in too. If one company controls the other outright, all of it counts. So even a one-person business can fall outside the definition.
Worth knowingBecause of that counting rule, the answer cannot be read straight off one company's own accounts when other companies hold a stake in it.
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