Business tax The number of business partnerships and associations increased slightly from 2018 to 2019

The 2019 assessment procedures statistics provide information on a total of 1,290,659 business partnerships and associations. Compared to 2018 the number of business partnerships and associations increased by about 11,395 or 0.9 %. 1,027,958 or 80 %, of these partnerships and associations had positive revenues, that is, they were regarded as ‘profit cases’.

The revenues of approximately 44.7 % of all partnerships and associations (including ‘loss cases’) were less than 5,000 euros each in 2019. More than half of the profit case partnerships and associations had revenues of less than 15,000 euros, accounting for just 1 % of the revenues of all profit case partnerships and associations. The size class of “revenues of 5 million euros or more”, comprising just 0.5 % of the profit cases, accounted for 52 % of the revenues of all profit cases.

The majority of business partnerships and associations (66 %) had two co-entrepreneurs or partners. They accounted for 42 % of the revenues. Approximately 27 % of all business partnerships and associations had three or four partners and accounted for 32 % of the revenues. In only 8 % of all cases more than four partners were involved in the business; they had a 26 % share in the revenues.

For more information please contact us using our contact form.