European size unit

The European Size Unit (ESU) is a term from the common classification system for agricultural holdings in the European Union . It is based on Decision 85/377 / EEC of the European Commission of June 7, 1985, last amended by Decision 96/393 / EC of June 13, 1996.

The aim of the establishment classification is to identify and group the establishments according to their business management orientation (BWA) and their establishment size, expressed in European size units (ESU). One EGE corresponds to a standard contribution margin (SDB) of 1,200 euros as of 2018. The economic size of the company can thus be calculated by dividing the SDB by 1,200 euros.

The classification is used in particular for official statistics such as the agricultural structure surveys or the annual agricultural report .

In Germany, the classification is also used to determine the inheritance tax when determining the value of a farm .

For Germany, Section 163 of the BewG results in the following company sizes :

Small businesses from 0 to under 40 EGE
Medium-sized companies from 40 to 100 EGE
Large companies over 100 EGE

Individual evidence

↑ 85/377 / EEC: Commission decision of June 7, 1985 to establish a community classification system for agricultural holdings . In: Official Journal. L No. 220 of August 17, 1985, p. 1.
↑ 96/393 / EC: Commission decision of June 13, 1996 amending Decision 85/377 / EEC to establish a community classification system for agricultural holdings . In: Official Journal. L No. 163 of July 2, 1996, p. 45.
↑ Structure of agricultural holdings. Historical results - surveys from 1966/67 to 1997. Final version: October 2000 Luxembourg Office for Official Publications of the European Communities, 2000, p. 9 ff.
↑ Glossary: European Size Unit (EGE). Retrieved February 2, 2018 .
↑ cf. Art. 2 para. 1 Decision 85/377 / EEC
↑ Board of Trustees for Technology and Construction in Agriculture : SDB - Standard contribution margins Economic company size, European size unit (EGE), accessed on February 4, 2018
^ Gerhard Ruby: European Size Unit (EGE) ( Memento from February 4, 2018 in the Internet Archive ) October 26, 2011

[1] 85/377 / EEC: Commission decision of June 7, 1985 to establish a community classification system for agricultural holdings . In: Official Journal. L No. 220 of August 17, 1985, p. 1.

[2] 96/393 / EC: Commission decision of June 13, 1996 amending Decision 85/377 / EEC to establish a community classification system for agricultural holdings . In: Official Journal. L No. 163 of July 2, 1996, p. 45.

[3] Structure of agricultural holdings. Historical results - surveys from 1966/67 to 1997. Final version: October 2000 Luxembourg Office for Official Publications of the European Communities, 2000, p. 9 ff.

[4] Glossary: European Size Unit (EGE). Retrieved February 2, 2018 .

[5] . Art. 2 para. 1 Decision 85/377 / EEC

[6] Board of Trustees for Technology and Construction in Agriculture : SDB - Standard contribution margins Economic company size, European size unit (EGE), accessed on February 4, 2018

[7] Gerhard Ruby: European Size Unit (EGE) ( Memento from February 4, 2018 in the Internet Archive ) October 26, 2011