An SME is a company or organisation with fewer than 500 employees and either of the following:
- an annual turnover not exceeding €100 million
- a balance sheet not exceeding €86 million
When you’re considering the limits shown above, you may need to include any company that has a shareholding of 25% in your company and/or any company in which your company holds a 25% share.
More info on R&D Credits?
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