Streitigkeiten über politische Entscheidungen zwischen der EU und den verschiedenen Mitgliedsstaaten sind keine Seltenheit. Es zeigt sich aber, dass auch Themen mit vergleichsweise geringem öffentlichem Interesse wie die Definition von kleinen und mittleren Unternehmen, politischer sind als sie auf den ersten Blick scheinen.

Die Einstufung eines Unternehmens in eine bestimmte Kategorie, richtet sich bis heute nach einer Empfehlung der EU Kommission aus dem Jahr 2003, die 2005 in Kraft getreten ist. Demnach zählt ein Unternehmen als kleines oder mittleres Unternehmen (KMU), wenn es weniger als 250 Mitarbeiter beschäftigt, nicht mehr als 50 Millionen Euro Umsatz erwirtschaftet oder eine Bilanzsumme von max. 43 Millionen Euro aufweist. Diese rein quantitative Betrachtungsweise ist der deutschen Industrie schon länger ein Dorn im Auge, hat sie doch Einfluss auf den Erhalt von Fördergeldern und Bürokratieentlastungen. Aus diesem Grund wirbt auch der Bundesverband der Deutschen Industrie (BDI) für die Einführung qualitativer Kriterien und eine Orientierung an relevanten Größenordnungen bei Personal und Finanzen. Zu diesen qualitativen Kriterien könnte beispielsweise zählen, ob ein Unternehmen familiengeführt ist oder eine hohe Eigenkapitalquote aufweist. Auch der CDU-Europaabgeordnete Markus Pieper fordert Veränderungen und will über einen Entschließungsantrag des Europaparlamentes Druck auf die Kommission ausüben. Er will unter anderem das größere Unternehmen, die „typisch mittelständische Strukturen aufweisen“ in die Kategorie der KMU eingestuft werden bzw. eine neue Definition erhalten. Diese sogenannten Midcaps könnten dann bis zu 3000 Beschäftigte haben, um Erleichterungen in den Bereichen Exportbürokratie und Baseler Kapitalvorgaben zu erhalten.

Dass dieses Thema gerade jetzt aufkommt, liegt in der bereits 2017 von der EU-Kommission angekündigten Reform der KMU Definition begründet. Am 6. Februar 2018 wurde darüber hinaus eine öffentliche Konsultation zur Überprüfung der Definition KMU eingeleitet. Erst nach deren Auswertung soll eine Entscheidung getroffen werden, ob und wie die Definition angepasst werden muss. Mit einer zeitnahen Entscheidung ist dennoch nicht zu rechnen. Über eine Anpassung der Definition, heißt es in Brüssel, soll die nächste Kommission entscheiden. Eine Neubesetzung der Kommission wird jedoch erst nach der nächsten Europawahl im Mai 2019 stattfinden.

Erschwerend für eine mögliche Anpassung der KMU Definition, treffen im Hintergrund der Debatte verschiedene Interessenlagen aufeinander. So stehen französische und italienische Abgeordnete den deutschen Forderungen abgeneigt gegenüber, da sie eine Benachteiligung ihrer heimischen Unternehmen fürchten. Es gibt in beiden Ländern schlichtweg weniger große Mittelständler, die von einer Anpassung profitieren würden. Das Thema ist somit politischer als zunächst vermutet.

Auch im Kundenkreis der AUDIT GmbH kann die Einstufung als KMU oder nicht-KMU von entscheidender Bedeutung sein. Dies gilt beispielsweise für den Erhalt von Fördergeldern, etwa im Rahmen der Energieberatung Mittelstand oder der Förderung unternehmerischen Know-hows. Darüber hinaus gilt für nicht-KMU die Vorschrift alle vier Jahre ein Energieaudit durchführen zu müssen, kleine und mittlere Unternehmen sind dagegen von dieser Regelung befreit. Nicht zu Letzt können KMU aus dem produzierenden Gewerbe auch von vereinfachten Verfahren wie dem Alternativen System gem. SpaEfV profitieren, um Ihre energetische Leistung zu verbessern und Steuererleichterungen in Anspruch zu nehmen.

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