Results concerning enterprises in structural business statistics are based on the common EU enterprise definition - as specified by the EU Regulation on statistical units - for the first time for reference year 2018.
The EU Regulation on statistical units defines the enterprise as “the smallest combination of legal units that is an organizational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making [...]”. Consequently, an enterprise may consist of several legal units, that is, the smallest legally independent units which, for reasons of commercial or tax law, keep accounts.
Until reference year 2017, legal units were treated as identical with enterprises in official statistics. Both terms were used as synonyms. Applying the EU enterprise definition will ensure a clear distinction between the two terms. In accordance with the EU definition, the enterprise will be the central unit of presentation in structural business statistics. During a transitional period, data on legal units will further be published. The range of data provided on enterprises according to the EU definition will be broadened.
Presenting the results of enterprises in line with EU law has advantages for economic analysis. When we look at the level of legal units, shifting persons employed from a legal unit in industry to another independent legal unit will lead to a situation where statistics provide data on production without persons employed for the original legal unit. Results of enterprises based on the EU definition are better suited to present economic aggregates such as labour productivity or intermediate consumption ratios in a realistic manner. Furthermore the basis is more appropriate for business concentration analyses.
Results of enterprises in accordance with the EU definition can be found in Table 48112 of the GENESIS-Online database.
More detailed methodological information (in German language):
Introduction of the EU definition of enterprise: concept and implementation, WiSta 3/2020
Impact of introducing the EU enterprise concept, WiSta 3/2020
Quality report - structural business statistics