Company law (2019)

Average number of employees | Turnover | Balance sheet total | |
Microscheme (*) | ≤ 10 | ≤ €700.000,00 | ≤ €350.000,00 |
Condensed annual accounts (*) | ≤ 50 | ≤ €9.000.000,00 | ≤ €4.500.000,00 |
Complete annual accounts (*) | > 50 | > €9.000.000,00 | > €4.500.000,00 |
Consolidated annual accounts (*) | > 250 (consolidated) | > €34.000.000,00 (consolidated) | > €17.000.000,00 (consolidated) |
(*) Companies meeting at least two of these criteria during two successive accounting periods