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Multinational enterprise groups in EuroGroups Register (EGR) - experimental statistics (egr)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: STATEC ('Institut national de la statistique et des études économiques du Grand-Duché de Luxembourg') is the organization responsible for the processes and outputs (data and metadata) presented in this EGR report.

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The EuroGroups register (EGR) is the statistical business register of Eurostat and the EU Member States and European Free Trade Association (EFTA) countries for multinational enterprise groups. The purpose of the EGR is to offer to statistical users a tool for coordinating frame population, to derive consistent statistical output with an improved quality in measuring global activities of European enterprises part of multinational enterprise groups.

The EGR produces data in yearly cycles and covers microdata on the groups and their enterprises and legal units. The EGR aims to register all multinational enterprise groups that have enterprises in EU Member States or EFTA countries, including European and non-European groups.

The Member States, EFTA countries and Eurostat exchange data on multinational enterprise groups and on the units belonging to those groups for the purposes of the European framework for statistical business registers to ensure the quality of the multinational enterprise group’s information in the Union.

The EGR brings together microdata on multinational enterprise groups from the EU and the EFTA countries' national statistical institutes, in line with the requirements of the Regulation (EU) No 2152/2019, and from a commercial data source for data outside the EU and EFTA.

The purpose of the EGR is to offer to statistical users a tool for coordinating frame population, to derive consistent statistical output with an improved quality in measuring global activities of European enterprises part of multinational enterprise groups.

EGR provides harmonised information on:

  • groups, enterprises, legal units;
  • identification of groups, enterprises, legal units;
  • demographic events,
  • stratification parameters,
  • control and ownership information,
  • economic variables for groups, enterprises and legal units.

The EGR is a database for statistical use only and it is restricted to users of EU and EFTA NSAs, EU National Central Banks (NCB) and the European Central Bank (ECB).

Member States, including Luxembourg, shall transmit annually the quality and metadata reports for the data transmitted under the EBS Regulation (EU)2019/2152.

24 April 2025

Global group head

The global group head (GGH) of an enterprise group is the parent legal unit that is not controlled either directly or indirectly by any other legal unit. The subsidiary legal units of a subsidiary legal unit are considered to be subsidiaries of the parent legal unit.

Global decision centre

The global decision centre (GDC) of an enterprise group is the unit where the enterprise group level’s strategic decisions are taken. A group may have several decision-making centres or several units dedicated to a particular internal function, for example accounting or human resources. However, the decisions about the group are made only in the GDC. The GDC may be the GGH or another legal unit under the GGH.

Ultimate Controlling Institutional unit

The ultimate controlling institutional unit (UCI) of a foreign affiliate means the institutional unit higher up a foreign affiliate’s chain of control that is not controlled by another institutional unit.

The Residence Country Code of Natural Person/UCI that controls the group is included in the EuroGroups Register (EGR). This is identified as GEG_UCI_RCC, which reflects the residence country code of the controlling UCI.

Activity of unit

Units that had either turnover or employment at any time during the reference period are active. A unit is also deemed to be active when it is in investment phase, but still does not generate turnover. Activities can be determined by reference to a specific level of NACE.

Article 2(3) of the EBS regulation(Regulation (EU) 2020/1197 of 30 July 2020) on the coverage of the SBRs defines the economically active units. A legal unit can be legally or administratively active without any economic activity, when the inactive legal unit is part of an enterprise in combination with economically active legal units. Holding assets and/or liabilities shall also be regarded as an economic activity.

Number of employees

The number of employees represents the average number of persons who were, at some time during the reference period, employees of the statistical unit. (Regulation (EU) 2020/1197 of 30 July 2020 on the technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 on European business statistics, Annex IV).

The number of persons employed definition of SBS should be used to fill this variable: The total number of persons who work in the observation unit (inclusive of working proprietors, partners working regularly in the unit and unpaid family workers), as well as persons who work outside the unit who belong to it and are paid by it (e.g. sales representatives). Includes persons absent for a short period (e.g. sick or paid leave), and also those on strike, but not those absent for an indefinite period. Includes part-time workers, seasonal workers, apprentices, and home workers on the payroll.

Number of employees and self -employed persons

This is defined as a count of the number of employees and self -employed converted into FTEs.

Figures for the number of persons working less than the standard working time of a full-year full-time worker should be converted into full-time equivalents, with regard to the working time of a full-time full-year employee in the unit. It is the total hours worked divided by the average annual number of hours worked in full-time jobs within the economic territory. Since the lengths of a full-time job has changed through time and differs between industries, methods that establish the average proportion and average hours of less than full-time jobs in each job group have to be used. A normal full-time week must first be estimated in each job group. If possible, a job group can be defined, inside an industry, according to people’s sex and/or kind of work. Hours contractually agreed upon can constitute the appropriate criteria for determining those figures for employee jobs. Full-time equivalents are calculated separately in each job category, and then added up.

Included in this category are people working less than a standard working day, less than the standard number of working days in the week or less than the standard number of weeks/months in the year. The conversion should be carried out on the basis of the number of hours, days, weeks or months worked. (Regulation (EU) 2020/1197 of 30 July 2020 on the technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 on European business statistics, Annex IV)

Net turnover

For all activities except for NACE 64, 65 and some activities of NACE 66 net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it. 

Income is defined as increases in economic benefits during the reference period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.
The inflows referred to are arising from contracts with customers and are realized through the satisfaction by the statistical unit of performance obligations as foreseen in said contracts. Usually, a performance obligation is represented by the sale (transfer) of goods or the rendering of services, however, the gross inflows can also contain revenues obtained as a yield on the use by others of the statistical unit’s assets.


Excluded from net turnover are:

  • all taxes, duties or levies linked directly to revenue;
  • any amounts collected on behalf of any principal, if the statistical unit is acting as an agent in its relationship with said principal;
  • all income not arising in the course of ordinary activities of the statistical unit. Usually, these types of income are classified as ‘Other (operating) income’, ‘Financial income’, ‘Extra-ordinary income’ or under a similar heading, depending on the respective set of generally accepted accounting standards used to prepare the financial statements.

Infra-annual statistics may not be able to take into account aspects such as annual price reductions, subsidies, rebates and  discounts.
For the activities of NACE K6411, K6419 and K649 net turnover is defined as the value of output minus subsidies or government grants.
For the activities of NACE K642 and K643 net turnover can be approximated by the total operating costs, if net turnover is not available in the financial statements.
For the activities of NACE K6511, K6512 and K652 net turnover is defined as Gross premiums earned.
For the activities of NACE K653 the net turnover is defined as total pension contributions.
For activities of NACE K66 for which net turnover is not available in the financial statements, net turnover is defined as the value of output minus subsidies or government grants. For activities of NACE K66 for which net turnover is available in the financial statements, the standard definition of net turnover applies.

(Regulation (EU) 2020/1197 of 30 July 2020 on the technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 on European business statistics, Annex IV)

Total assets

The total assets refers to the sum of the balance sheet items at the end of the accounting period. It covers economic assets, which are divided into financial and non-financial assets.

The total assets of the enterprise group is measured in millions.

Principal activity and secondary activities

Activities can be determined by reference to a specific level of NACE.

If a unit carries out more than one activity, all the activities that are not ancillary activities are ranked according to the gross value added. On the basis of the preponderant gross value added generated, a distinction can then be made between principal activity and secondary activities. Ancillary activities are not isolated to form distinct entities or separated from the principal or secondary activities of entities they serve.

Frame reference year

Reference dates of all variable in the final frame refers to the reference year T, reflecting the final picture of the EGR of the reference year T.

EGR final frame

Each year, Eurostat produce a copy of the final frame reflecting the state of the EuroGroups Register (EGR) at the end of the cycle, including all statistical units at the end of the reference year, and keep this copy for at least 30 years for analysis purposes.

The statistical units maintained in the EGR are defined in accordance with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.

The EuroGroups register EGR frame contains the following statistical units: Legal units, Enterprises and Multinational enterprise groups.

Legal units include:

  • legal persons whose existence is recognized by law independently of the individuals or institutions which may own them or are members of them,
  • natural persons who are engaged in an economic activity in their own right( (if a LEID number is applicable).

The legal entity identifier number (LEID number) is the unique identification number assigned by the EGR Identification Service. The structure of LEID numbers has been created by Eurostat specifically for the purposes of the EGR only for legal persons; the LEID number is a combination of the country code, register code and national identification number of the legal unit.

Enterprise

The enterprise is the smallest combination of legal units that is an organizational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise may carry out one or more activities at one or more locations and may consist of a single legal unit or a group of legal units.

Multinational enterprise group

A multinational enterprise group is an enterprise group that has at least two enterprises or legal units located in different countries. These groups operate across national borders and typically involve complex structures of ownership and control.  

The national data transmitted to the EGR during the production cycle is made of the following three datasets for EGR Identification Service and five datasets for EGR Core or EGR Interactive Module.

  • The data set with information on all incorporated resident legal units for the EGR Identification Service.

an ISRLE file including 139 988 resident legal units is sent to EGR for identification. This represents the full population from the Business Register (BR), with a valid national ID. 

Selection Method: All incorporated resident legal units recorded in the national statistical business register. Natural persons not engaged in economic activities, public legal entities owned by the government are excluded from the scope of the EGR. Information on national branches is also submitted through the ISRLE file. Although branches are unincorporated units, they are considered incorporated for the purposes of the EGR, as they are classified as quasi-corporations. By definition, branches are subsidiaries owned by a foreign incorporated legal unit and cannot act as parent entities.

Purpose: To enable the EGR to identify and connect national legal units by means of a LEID number.

In order to ensure our role as a fully authentic source, we select and send all resident incorporated legal units that are legally existing (i.e., registered and not ceased) as of 31/12/T, as well as those that legally ceased during the reference year T, to be updated in the EGR IS

  • The data set with foreign legal units already having a LEID number for re-identification and update with the recent data of the foreign legal units (LEID number, name, address details, status, etc.).

an ISLEID file including 86 791 foreign legal units recorded in the national statistical business register with LEID number is sent to EGR for re-identification.

Selection Method: All foreign legal units with a LEID number from the previous reference year.

Purpose: Re-identification and update of information (e.g., LEID, name, address, status) for already known foreign legal units.

  • The data set with information on foreign legal units without LEID number for the EGR Identification Service.

an ISNORLE file including 6 481 foreign legal units without a valid LEID number recorded in the national statistical business register is sent to EGR for identification.

Selection Method: All foreign legal units without a LEID number.

Purpose: Identification  in EGR IS and LEID assignment.

The ad hoc identification data flows(EGR_SPECIAL flow in EDAMIS Production) of previous cycles on the identification of national legal units in national business registers is a necessary work to ensure quality and completeness of EGR.

 

The following data information is transmitted to the EGR Core or the EGR Interactive Module (EGR IM):

The data set with information on legal units.

a LEU file including 97 778 resident legal units belonging to a global enterprise group is sent to EGR for processing. 

Selection Method: All resident legal units belonging to foreign multinational groups(MNE); resident legal units belonging to foreign multinational groups whose parents have not yet been identified and all resident legal units belonging to multinational groups with a Global Group Head (GGH) in the country.

The data set with information on relationships of ownership and control.

                a REL file including 127 777 relationships between legal units is sent to EGR for processing:

    1. two resident legal units (58 296 LU-LU relationships);
    2. one resident and one foreign legal unit (64 153 notLU-LU or LU-notLU relationships);
    3. two foreign legal units (5 328 notLU-notLU relationships).

Relationships in the REL file are:

    1. control relationships (>50%) : 102 400 control relationships: 80.14% control relationships;
    2. minority relationships (<50%) : 25 354 minority relationships (<50% and >10%): 19.84% minority relationships (<50% and >10%);
    3. minority or cumulative control/indirect relationships: 23 minority or cumulative control:0.02% minority or cumulative control.

 

The data set with information on enterprises.

an ENT file including 96 769 enterprises made of legal units sent in LEU files is sent to EGR for processing.

The data set with information on links between enterprises and legal units.

a LEL file including 88 866 links between enterprises (ENT) and legal units (LEU) is sent to EGR for processing.

The data set with information on enterprise groups for the EuroGroups Register.

a GEG file including 48 386 groups is sent to the EGR for processing.

The groups’ variables are updated after receiving the preliminary frame:

    • Name of the group, GEG_NAME, the official name of the global enterprise group
    • Nace of the enterprise group, GEG_NACE_CODE_DIV, NACE Rev 2 main activity code of the enterprise group at 3-digit level
    • Number of persons employed by the enterprise group, Employment economic flag of the enterprise group, Number of persons employed in activities outside EU and EFTA countries, Net turnover of the enterprise group in millions, Currency of the net turnover of the enterprise group for the LCU groups
    • Residence Country Code of UCI that controls the group, GEG_UCI_RCC
    • Short text description of the enterprise group, GEG_DESCR, only for significant groups
    • Website of the enterprise group, GEG_WEB, only for significant groups

The EGR offers a coordinated frame population that enables European national statistical authorities to derive consistent statistical output in measuring global activities of European enterprises part of multinational groups.


The EGR final frame comprises the following units: Multinational enterprise group having at least one legal unit located in EU and EFTA countries, and their legal units and Enterprises.
Multinational enterprise group's information can be used for statistics related to globalisation, as foreign affiliates statistics (FATS), foreign direct investment (FDI) statistics, intra-group trade
statistics, contributions of multinational groups to international trade, balance of payments (BoP), national accounts (NA), gross national income (GNI) statistics, etc.

The national reference area for the European Group Register (EGR) pertains to the legal and economic entities that are considered resident within the territorial boundaries of a given country. Each EU Member State (MS) and European Free Trade Association (EFTA) country contributes data to the EGR based on its national reference area, which includes all legally registered or economically active entities within the country.

Luxembourg(Grand Duchy of Luxembourg) serves as the national reference area for which data are transmitted to the European Group Register (EGR). All statistical units—legal units, enterprises, and multinational enterprise groups—that are legally registered or economically active within the territory of Luxembourg are included in the national contribution to the EGR. Luxembourg does not have any overseas territories; however, it hosts a number of international institutions, such as the European Investment Bank (EIB), which must be excluded from the national population.

At the European level, the EGR has a global reference area, covering countries worldwide. Nevertheless, the primary focus is placed on multinational enterprise groups that are active within the European Union (EU) and the European Free Trade Association (EFTA) member states. These groups are of particular relevance to Eurostat and national statistical institutes, as they represent a key source for the production of harmonised European business statistics and for conducting economic analyses related to globalisation.

Multinational enterprise groups that operate exclusively outside the EU and EFTA regions—without any legal or economic presence within these areas—are generally excluded from the scope of the EGR. This selective approach ensures that the register maintains a clear focus on entities with a direct or indirect economic impact on EU and EFTA economies, thereby enhancing the reliability, comparability, and policy relevance of the resulting statistics.

The reference period for data sent to the EGR reflects the figures at 31 December of the given reference year T.

The data sent to the EGR during the EGR 2023 cycle includes data for the 2023 reference year. All international identification details and economic variables (number of employees, turnover, and economic activity) correspond to the 2023 reference year.

The accuracy of the data transmitted to the European Group Register (EGR) :

Type of Unit Assessment
Legal units Very good
Relationships between legal units Very good
Enterprise characteristics Very good
Enterprise perimeters Very good
Multinational enterprise groups(with Global Decision Centre, GDC in the country)   Very good

 

This assessment is based on the following factors:

  •  Quality of administrative sources used for identification and updating of legal units;
  •   Timeliness and completeness of updates to administrative relationships;
  •   Accuracy of enterprise characteristics, including size, economic activity, and sector classification;
  •   Reliability of methods used for delineating enterprise perimeters and group structures;
  •   Degree of manual verification or automatic data integration processes;
  •   Feedback from Eurostat and inter-country consistency checks; 
  •   All validation rules and cross-checks for the reference year 2023 (66 rules and 17 cross-checks) were applied, with results confirming high consistency.

 

The following table outlines the key issues affecting the accuracy of EGR data by unit type:

Type of Unit Main Issue(s)
Legal units  Delays in administrative updates;
Relationships between legal units  Incomplete ownership links; LEID updates
Enterprise characteristics  Inconsistent NACE codes; SBS updates
Enterprise perimeters  ENT delineation
Multinational enterprise groups(with Global Decision Centre, GDC in the country)   Difficulties in identification of GDC

 

The following table outlines the key issues affecting the accuracy of EGR data by unit type:

  •   Strengthening cooperation with administrative data providers to ensure timely updates; 
  •   Enhancing internal validation procedures prior to transmission to EGR; 
  •   Implementing automatic detection of inconsistencies in ownership links and group structures; 
  •   Regular manual reviews and cross-checks of enterprise perimeters and of MNE group; 
  •   Participation in Eurostat working groups and MNEnet to align best practices.

The economic variables on employment are recorded in absolute figures.

The net turnover for enterprises is recorded in € (EUR) , the standard currency for transactions within the European Union, ensuring consistency across all reported data. The corresponding currency code is indicated for all monetary variables to maintain clarity and ensure that the data is unambiguous, particularly when financial data may be shared across different currency zones. 

When it comes to multinational enterprise groups, both net turnover and net total assets are recorded in millions of euros (€) or millions of dollars ($), depending on the currency used by the group. This allows for standardized reporting, with large financial figures expressed in terms of millions for easier comparison and analysis. The currency code (EUR or USD) is always indicated, ensuring that users can clearly identify the currency of the reported amounts and avoid any confusion, especially for multinational groups operating in various currency regions.

These consistent and standardized approaches to recording employment and financial variables help facilitate the accuracy, transparency and comparability of data within the EuroGroups Register (EGR), supporting improved analysis of globalization across all ESS statistics.

The procedures used in SBR to combine data from different sources:

  • Data from all administrative sources are matched using the National ID, except LBR ID from LBR register which is added in the NSBR using Name matching,
  • Data from commercial data provider is matched by using LBR Id (or VAT ID if available),
  • Data from surveys is collected either at LEU or enterprise level, matching can be done by using National or enterprise ID,
  • New LEU and LEU characteristics update is done by using priority rules between the different data sources,
  • New Enterprises and enterprise characteristics update is done by using priority rules between the different data sources and manual checking work,
  • EG data is updated by using priority rules between the different data sources and manual checking work,
  • Employment data is only available from one source, matching is done by National ID (no priority rules necessary),
  • VAT data is only available from one source, matching is done by using National ID (only internal data priority rules necessary),
  • EGR data is matched by using National or LBR ID.

The  frame populations and annual copy of national statistical business register are produced as follows:

  • Frame populations are compiled by using data stored in the different tables of the NSBR database (additional data sources may be used to complete the NSBR data) according to predefined rules,
  • The annual frame population for EG is compiled by combining the different data sources available according to priority rules.

The national statistical business register is set up in accordance with EBS Regulation (EU) 2019/2152 using any relevant data source while avoiding excessive burden on respondents and taking due account of the cost effectiveness of the NSAs.

NSI uses the following data sources, including a combination thereof for the national statistical business register and the EGR transmisions:

  • National register of legal persons set up by the IT department of the LU government (new LEU, LEU characteristics),
  • VAT register set up by the VAT administration (new LEU, LEU characteristics),
  • VAT returns register set up by the VAT administration (turnover, import, export,...data),
  • Employer register set up by Social Security (new LEU),
  • Employment register set up by social Security (employment data),
  • EGR set up by Eurostat (EG data),
  • LBR register set up by Luxembourg Business Register (EG data, LBR ID for new LEU, Legal form changes, bankruptcies),
  • Commercial data (EG data),
  • Central accounting database (LBR ID),
  • Survey on economic activity (NACE, Enterprise, Institutional sector, Legal form changes),
  • SBS survey (NACE, Enterprise, Local units),
  • FDI survey (EG data),
  • National accounts (NACE, Institutional sector, EG data),
  • National Central Bank (NACE, institutional sector, SPE, EG data),
  • Public consolidated accounts (MNE),
  • EGR IPT profiling results,
  • LCU groups data for very large and very important groups.

The EGR final frame is released annually.

The EGR 2023 frame initial was released was produced and released to its users at T+12 months: in December 2024.

The EGR 2023 preliminary frame was released was produced and released to its users at T+13 months: in January 2025.

The EGR 2023 final frame was produced and released to its users at T+15 months: in March 2025.

EGR frame allows geographical comparability of information on MNE groups provided by countries.

The unit data provided by countries are based on harmonised statistical units defined in Council Regulation (EEC) No 696/93 and the MNE groups information defined in Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 is comparable across the countries.

EGR frames for reference years 2008 to 2011 are comparable as the process was based on the EGR system version 1.0 by using commercial data as basis.


EGR frames for reference years 2012 and 2013 are comparable as they were produced during the transition from EGR system version 1.0 to EGR system version 2.0. The input process was based on system version 2.0; the throughput and output processes are based on system version 1.0. Data basis were national statistical business registers of EU MSs and EFTA countries.


The EGR frame for reference year 2014 is the first frame produced in the EGR system version 2.0. From EGR frame 2015 to 2019, the annual frames are comparable to the previous/following EGR frames.

New regulations at EU level, new EGR variables, change of meaning of variables (see GGH; GDC and UCI topic), change of data provider in EGR IS, big changes in validation rules (like for example that the GDC must have a LEID number) make it difficult to compare the final EGR frame for the years 2020 and 2021 with the previous reference years and between them.

For the reference year 2023, the EGR data are primarily sourced from National Statistical Institutes (NSIs) and are occasionally complemented by commercial data sources when the 'authentic store' status is not applicable. Any change in the EGR input data sources—such as the use of alternative sources for countries like the United Kingdom, or the introduction of administrative sources in subsequent years—may affect the comparability of the final EGR dataset with previous reference years.