Almost everyone remembers the number and forgets the test. The threshold is not «revenue above EUR 750 million last year». It is EUR 750 million reached in at least two of the four fiscal years immediately preceding the one being tested.
That second half changes the answer in both directions. A group that crossed the line once on an unusual year stays outside. A group that crossed it three and four years ago is inside now, even with revenue since fallen. Enter the consolidated revenue of the ultimate parent for the four preceding years and the check counts them.
A figure like this is classically read as one input to a structure, next to where the profit arises and how each entity is held — neither of which this page can see. Applying it to a specific structure is the work of Ignito.Advisory, and it is paid. The first conversation is free: thirty minutes under NDA, and you leave with a written statement of the problem and a proposed scope. Request a discovery call →
Informational resource curated by the Ignito legal practice and cross-checked against primary sources. This is not legal advice and does not create a lawyer-client relationship. Rules change — verify against the primary source before you sign or file.
Scope only, not liability — being in scope says nothing about how much top-up tax, if any, is due. Excluded entities are not checked here: government bodies, international and non-profit organisations, pension funds and certain investment funds sit outside the rules regardless of size. Fiscal years shorter or longer than 12 months require the threshold to be adjusted proportionally, which this check does not do.