The determination as to whether your company qualifies as an SME or a large company is extremely important, as in many cases it will determine which regime you will claim under. Each regime has a significantly different level of benefit
To qualify as an SME the company must have:
Fewer than 500 staff
A turnover less than 100 Million Euros
Gross assets of less than 86 Million Euros.
If the company has any partner or linked enterprises (25% or more of shares or voting rights held by another entity), then enterprises belonging to the other entity need to be taken into consideration.
If a company is not a linked company it can still be a partner company. If it holds more than 25% of your company's voting rights or capital it will be a partner company. Alternatively, it is also a partner company if your company holds more than 25% of its voting rights or capital