Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
[LU1] National Institute for Statistics and Economic Studies (STATEC) (Luxembourg)
1.2. Contact organisation unit
STATEC, Enterprises Department (ENT), Business Register Unit (ENT5).
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
STATEC
Business Register/Répertoire des entreprises
Bâtiment Twist 12, boulevard du Jazz L-4370 Belvaux
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
30 April 2026
2.2. Metadata last posted
30 April 2026
2.3. Metadata last update
30 April 2026
3.1. Data description
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 Commission Implementing Regulation (EU) 2020/1197 Annex IX, 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 and Commission Implementing Regulation (EU) 2020/1197.
3.2. Classification system
Classification systems and main code lists used in the EGR are as follows:
NACE (Nomenclature of Economic Activities) statistical classification of economic activities in the European Community (NACE Rev. 2);
The coverage of the data transmitted to the EuroGroups Register (EGR) is defined in the Regulation (EU) 2019/2152 on European business statistics. The EGR frames cover units, which wholly or partially, exercise an economic activity comprising the offer of goods and services in the national market and contribute to the gross domestic product (GDP).
For the purposes of the European framework for statistical business registers, the following economic activities are considered:
any activity comprising the offer of goods and services on a given market;
non-market services contributing to the GDP;
direct and indirect holdings of active legal units.
Holding assets and/or liabilities are also considered an economic activity under the EGR framework, even if it does not directly involve the exchange of goods or services. This category includes financial activities where entities engage in managing, holding or controlling various assets (such as investments, properties or intellectual property) and/or assume financial obligations (liabilities, loans or debts).
These activities contribute to the economy by facilitating capital flows and investments, and therefore, they are included in the EGR framework.
In accordance with operational practice, STATEC verified the specific national legal forms corresponding to the definition of incorporated legal units, in accordance with the national implementation of the EBS Regulation. The National Statistical Institute (NSI) transmitted to the EuroGroups Register Identification Service (EGR IS) all incorporated legal units that could potentially act as parent or subsidiary units within enterprise groups. Natural persons carrying out an economic activity on their own account were not considered incorporated legal units and were therefore not transmitted to the EGR IS. Government legal units and international organisations, such as the European Investment Bank (EIB), were also excluded from transmission. As a derogation from this principle, active branches were included. Although branches are unincorporated legal units, they were treated as incorporated legal units insofar as they are deemed to constitute quasi-corporations within the framework of national accounts. However, a branch is, by definition, a subsidiary controlled by a non-resident legal unit and cannot act as a parent unit. Information on branches was regularly transmitted by the national authority.
The inclusion or exclusion of these various economic sectors and concepts in the national data transmitted to the EuroGroups Register (EGR) framework ensures that the final EGR dataset provides a comprehensive overview of the economic landscape across EU and EFTA countries. In this context, the final EGR dataset constitutes a key instrument for producing reliable and comparable statistics that support policy-making, economic planning, and development at both the European and national levels.
3.4. Statistical concepts and definitions
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 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 -employedconverted 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.
3.5. Statistical unit
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.
3.6. Statistical population
The national data transmitted to the EGR during the production cycle is made of the following three datasets for EGR Identification Service (EGR IM) and five datasets for EGR Core or EGR Interactive Module(EGR IM).
The data set with information on all incorporated resident legal units for the EGR Identification Service.
an ISRLE file including approximately 142 000 (more precisely 142 021) 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 491 109 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. Changes in commercial data providers at Eurostat level, together with fluctuations in identification numbers and issues related to the continuity of identifiers, generate significant additional workload and pose challenges to the continuity and updating of the national database for non-resident legal units.
The data set with information on foreign legal units without LEID number for the EGR Identification Service.
an ISNORLE file including 4 710 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 for the reference year.
Purpose: Identification in the EGR IS through the assignment of a valid LEID for the reference year.
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 100 204 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 dataset contains information on relationships of ownership and control between legal units.
a REL file comprising 126 908 relationships between legal units has been transmitted to the EGR for processing.
These relationships can be classified according to the residency of the legal units involved:
1) Between two resident legal units (LU–LU): 51 072 relationships 2) Between one resident and one foreign legal unit (LU–notLU / notLU–LU): 70 297 relationships 3) Between two foreign legal units (notLU–notLU): 5 539 relationships
With regard to the nature of ownership and control, the relationships are distributed as follows:
1) Control relationships (>50% ownership): 102 217 relationships, representing 80.54% of the total 2) Minority relationships (between 1% and 50% ownership): 24 670 relationships, accounting for approximately 19.44% 3) Minority or cumulative control (indirect) relationships: 21 cases, representing a negligible share (0.01%) of the total
Overall, the dataset is characterized by a predominance of control relationships, alongside a substantial proportion of cross-border links involving at least one foreign legal unit.
The data set with information on enterprises.
an ENT file including 98 608 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 99 749 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 45 239 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 or commonly used name of the global enterprise group.
NACE of the enterprise group (GEG_NACE_CODE_DIV): the NACE Rev. 2 main activity code of the enterprise group at the 3-digit level.
Number of persons employed by the enterprise group: total number of persons employed.
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 reporting enterprise group.
Residence country code of the UCI controlling the group (GEG_UCI_RCC), if the information is available and not in another EU or EFTA country.
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.
3.7. Reference area
The national reference area for the EuroGroups 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.
3.8. Coverage - Time
The EGR frames are available from reference year 2008 onwards. The NSI transmits data for the EGR production cycle since the year 2013.
The EGR version 1.0 was set up in 2008. As legal background the new version of the business register regulation was published in 2008 allowing micro data exchanges for the creation of the EGR. EGR 1.0 produced 4 yearly frames for reference years from 2008 to 2011.
In 2011 the new concept of EGR, version 2.0 was launched. The EGR redesign was targeting several goals:
Improve EGR process
Improve EGR functionalities
Create on-line applications, the EGR IM for users with remote access
Create a system assigning unique identifiers(EGR IS) to the legal entities applied in the EGR data exchanges
Improve the quality of output
Targeting complete coverage
In 2021, new European regulations regarding EGR are in place and the concept of continuity over the years of data in EGR has been launched.
Moreover, the EGR version 2.0 includes:
the frequency of the EGR frames,
the integration of data on MNE groups from profiling activities to increase quality and timeliness, and
the possibilities for utilizing web scraping and data from public registers.
The EGR frameworks are available for the reference years 2008-2024. Numerous improvements have been made to the compilation, coverage and structure of the EGR database, making it difficult to compare the two different EGR reference years.
3.9. Base period
A base period is not directly applicable in the EGR's annual process.
However, the methodology provides guidelines for the transmission to the EGR of data on legal units, relationships, enterprises and links between enterprises and legal units, with a reference date of the last day of the year, 31/12/T for a reference year T.
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 reference period for the data transmitted to the EuroGroups Register (EGR) corresponds to the situation as at 31 December of the reference year (T), in accordance with EGR reference date requirements.
The data transmitted within the framework of the EGR 2024 data transmission cycle relate to the reference year 2024. All identification variables for legal units and enterprise groups comply with EGR identification standards and are valid for the reference year.
The economic characteristics—namely number of persons employed, net turnover, and principal economic activity classified according to NACE Rev. 2—are compiled in accordance with the applicable European statistical regulations and are expressed with reference to the same reference year.
6.1. Institutional Mandate - legal acts and other agreements
The content of the national data sent to EGR is defined according the Regulation (EU) 2019/2152 on European business statistics.
Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 is laying down the technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics.
6.2. Institutional Mandate - data sharing
The legal framework setting up the procedures for EGR data exchanges and access to confidential data for the purpose of the European framework for statistical business registers are defined in the Regulation (EU) 2019/2152 on European business statistics (Art.10).
In order to ensure a consistent record of data, the Commission (Eurostat) shall, exclusively for Statistical purpose(s), transmit to the appropriate national authorities of Member States other than the reporting country, data concerning Multinational enterprise group(s) and their constituent units, including Confidentiality flags, when at least one Legal unit of the group is located in the territory of that Member State. The same policy applies to the data exchange between the Commission (Eurostat) and the EFTA countries.
The national legislative measures or other formal procedures which prevent unauthorised disclosure of data that identify a person or economic entity either directly or indirectly include:
STATEC, Personal data protection policy
Information security policy - Statistics Portal - Luxembourg
STATEC, Information security policy (in French, English, German)
Information Security Management System (ISMS)- Statistics Portal - Luxembourg
EuroGroups Register (EGR) data are securely stored by both the Commission (Eurostat) and national statistical authorities (NSAs) in EU Member States and EFTA countries, with access being strictly controlled and restricted.
Data transmission is carried out in an encrypted format through the Eurostat secure eDamis4 platform, the designated entry point for the exchange of confidential data.
The transmission format complies with international SDMX standards for data and metadata exchange, as specified by Eurostat.
It is crucial to emphasize that EuroGroups Register EGR data and metadata are exchanged electronically between the relevant national authorities and the Commission (Eurostat), fully adhering to SDMX standards.
8.1. Release calendar
The EGR final frame is released in T+15 months.
8.2. Release calendar access
Information on the release calendar is communicated to the EGR correspondents in the respective NSAs in the EU Member States and EFTA countries.
The link to the 2024 EGR production calendar can be found at: EGR 2024 cycle - EGR EuroGroups Register communication space - EC Extranet Wiki.
8.3. Release policy - user access
The final frame of EuroGroups Register (EGR) data is released exclusively to users within the national statistical institutes (NSIs) of EU Member States (MSs) and EFTA countries, and is strictly intended for statistical purposes.
Members of the European System of Central Banks (ESCB) also have access to EGR data, but solely for statistical purposes related to ensuring the quality of multinational enterprise (MNE) information within Europe’s globalisation statistics. Access is granted following a specific authorisation procedure, in accordance with the legislation governing the EGR register.
Access to EGR data is further restricted to information concerning MNE groups where at least one legal unit of the group is located within the territory of the relevant NSI or NCB. As a result, EGR users can access the country-specific sub-population of the total EGR population through the EGR FATS and EGR IM user interfaces, or by downloading the data via the encrypted eDamis channel.
Furthermore, EGR data are not available to the general public.
The EGR User Portal or EGR FATS and EGR IM user interfaces allow statistical users to consult and to download the EGR data via online applications. EGR User Portal/EGR FATS and EGR IM applications are accessible to all NSIs in the EU and EFTA countries and to the ESCB members.
10.4. Dissemination format - microdata access
The micro-data exchange of confidential data on multinational enterprise groups and on the statistical units belonging to those groups takes place, exclusively for statistical purposes, between EU Member States and EFTA countries and the European Commission (Eurostat).
Where such exchange of confidential data is carried out to ensure the quality of the multinational enterprise groups information in the Union and the exchange is explicitly authorised by the competent NSA which provides the data, national central banks may be party to the exchange of confidential data, exclusively for statistical purposes.
NSI exchanges information on multinational enterprise groups with:
Other Member States for cross-checking information on multinational companies.
National Central Bank (NCB) for the issue of the determination of the SPEs.
10.5. Dissemination format - other
Not applicable.
10.6. Documentation on methodology
The descriptive text and references to methodological documents are available on:
The content of the national data sent to EGR is defined according to the Regulation (EU) 2019/2152 on European business statistics.
Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 is laying down the technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics.
10.7. Quality management - documentation
The EGR provides harmonised information on multinational enterprise groups and their enterprises in the EU and EFTA countries. The statistical users can use EGR coordinated frame populations to derive consistent statistical output with an improved quality in measuring global activities of European enterprises that are part of multinational enterprise groups.
Public available information on the EGR quality management is available on the Eurostat website. Information on ESS Data Quality Programme for statistical business registers is available on CIRCABC.
The EGR 2.0 system calculates quality indicators on the input files - input indicators; on the EGR data processing - throughput indicators; and on the EGR output files - output indicators.
The EGR input quality indicators measure the completeness and consistency of the NSI input files (legal units, relationships, enterprises, enterprise groups). All input indicators are calculated by Eurostat based on the quality of the NSIs delivery to the EGR.
Eurostat monitors the input indicators during the process and contacts the NSIs where problems are detected. Thresholds are defined as minimum criteria for acceptance of input data.
The throughput indicators or key process indicators measure the changes of source data during the EGR data processing, via the transformation area until the consolidation area. Data on legal units, relationships, enterprises and enterprise groups are monitored and throughput quality indicators calculated by Eurostat. The throughput indicators are checked during the process and Eurostat reacts on eventual problems occurred in the process flow.
Where needed, concerned NSIs are contacted during the EGR production cycle.
The EGR output quality indicators are calculated for measuring the completeness of the EGR output data, as they are disseminated in EGR FATS application.
EGR producers in the NSIs and statistical users in the NSIs and NCBs find more detailed information on EGR process, methodology, quality indicators can consult on EGR wiki (restricted access).
11.1. Quality assurance
EGR quality management is based on a set of coordinated procedures between the business registers team in national statistical institutes and in Eurostat.
Eurostat Data Quality Program monitors the quality and compliance of the data transmitted by the countries to EGR using the instruments of the EBS quality framework.
Quality management in the EGR input domain The quality of the data files sent by national statistical institutes is validated twice:
Business registers team in national statistical institutes must validate data files before sending them to Eurostat, according to the rules provided
Eurostat process validates the received data using Input Hall (Conval and Struval validation tools).
Quality management in the EGR throughput domain The quality of the EGR data during the process is checked by Eurostat and validated by NSIs under request. When errors are identified, Eurostat corrects them or if necessary notifies the respective business register team of the NSI.
Quality management in the EGR output domain The final EGR frame is validated by Eurostat before dissemination. Monitoring data quality in the EGR output domain is only one essential part to assure the EGR quality as the entire quality of the EGR cannot be tackled in isolation but it strictly depends on the process and on the quality if the input data sent by the national statistical business registers (NSBR). Therefore, the management of the EGR quality is embedded in the data quality programme (DQP) for statistical business registers in Europe.
At national level, the quality of the data sent to EGR is assured as follows:
double checks
comparisons with previous year's EGR dataset
take in consideration the list of solved EGR and Profiling issues
NSIs calculate micro level quality indicators on the EGR final frame output for comparing national EGR and FATS populations.
11.2. Quality management - assessment
The quality assessment procedure includes:
automatic validation procedures to check coherence between statistical units and their variables,
data format and logical content of data,
crosschecks with other sources and data from previous years,
managing metadata,
methodological soundness,
assuring coherence and comparability,
soundness of implementation,
assuring timeliness and punctuality,
managing statistical standards,
managing relationships with data users and data providers,
assuring statistical confidentiality and security.
12.1. Relevance - User Needs
The EGR provides harmonised information on multinational enterprise groups and their enterprises in the EU and EFTA countries.
The statistical users can use EGR coordinated frame populations to derive consistent statistical output with an improved quality in measuring global activities of European enterprises that are part of multinational enterprise groups. Multinational enterprise groups'information is used for statistics related to globalisation, such as Statistics on foreign affiliates(FATS), Foreign Direct Investment (FDI), Gross National Income (GNI), etc.
The EGR country specific frames are used as a basis for European profiling of the largest and most complex multinational enterprise groups in the EU.
EGR information is the reference information on group structure for quality controls, as the main source for obtaining statistics on multinational enterprise groups or other analyses on globalisation, etc.
12.2. Relevance - User Satisfaction
The EGR assessment results are provided to EU Member States and EFTA countries and presented at the Statistical Business Registers Working Group (SBR WG).
At the national level, a survey on Trust in official statistics was conducted in 2021. The determinants of trust, political independence and the use of STATEC data was on focus of this survey.
More than 70% of the population of Luxembourg declares to trust official statistics in 2021 (French, Pdf, 218 Kb), in: Regards n° 16/2021
The data collected in 2021 is part of the project OECD TrustLab survey that took place in Luxembourg during the period May-June 2021. The Trustlab project combines cutting-edge techniques from behavioural sciences and experimental economics with an in-depth investigation of the political and contextual determinants of trust in others and institutions.
12.3. Completeness
Completeness
Completeness is based on two components:
the availability of mandatory variables in the NSBR quality report, as listed in Annex VIII of the general implementing act;
the successful implementation of mandatory statistical units.
For the 2024 reference year, Luxembourg reports a completeness rate of 100 % for all types of statistical units resulting in an overall average completeness rate of 100 %.
Completeness rate of mandatory variables in national statistical business registers linked to the EGR, reference year 2024 (%):
Completeness rate for mandatory variables, by type of unit
Average completeness rate for all types of unit
Enterprise
Legal unit
Enterprise group
Luxembourg
100%
100%
100%
100%
Overall completeness is derived from both components, namely the completeness of mandatory variables and the successful implementation of mandatory statistical units, in accordance with the applicable European statistical requirements.The completeness of data provided during the EGR 2024 cycle is 100%. Additional information are available in the Quality report on European statistical business registers – 2026 edition.
13.1. Accuracy - overall
The accuracy of the data transmitted to the EuroGroups 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 2024 (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
Minor delays in administrative updates;
Relationships between legal units
Incomplete ownership links; LEID updates
Enterprise characteristics
Inconsistent NACE codes compared to SBS data
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.
13.2. Sampling error
Not applicable.
The EGR data compilation process is exhaustive, with no sampling applied.
13.3. Non-sampling error
Not applicable.
The availability of data represents a source of error in the EGR that cannot be attributed to sampling fluctuations, as the EGR data compilation process is exhaustive and does not involve sampling.
14.1. Timeliness
The EGR 2024 initial frame was produced and disseminated to users at T+12 months, in December 2025.
The EGR 2024 preliminary frame was produced and disseminated to users at T+13 months, in January 2026.
The EGR 2024 final frame was produced and disseminated to users at T+15 months, in March 2026.
14.2. Punctuality
All EuroGroups Register EGR frames (initial, preliminary and final) were delivered on time without delays.
15.1. Comparability - geographical
EuroGroups Register 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.
15.2. Comparability - over time
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.
Since the reference year 2023, EGR data have been primarily sourced from National Statistical Institutes (NSIs) and are, where necessary, complemented by commercial data sources in cases where the “authentic store” status is not applicable.
Changes in EGR input data sources, including the use of alternative or administrative sources for certain countries (e.g. the United Kingdom) and the introduction of additional data sources in subsequent reference years, may impact the comparability of the final EGR dataset over time.
In addition, the coverage of commercial data providers is not fully identical across time periods. Consequently, changes in the commercial data provider are reflected in the final results for the 2024 reference year, have an impact on longitudinal comparability.
15.3. Coherence - cross domain
The purpose of the EuroGroups Register (EGR) is to enhance the consistency and comparability of globalisation-related statistics across EU+EFTA member states. In this context, ensuring coherence between EGR data and other statistical domains—such as Inward and Outward Foreign Affiliates Statistics (FATS), Foreign Direct Investment (FDI) and Balance of Payments (BoP), National Accounts (NA), and Large Cases Units (LCU)—is essential.
The EGR supports the alignment of key variables (e.g., enterprise structures, ownership relationships and cross-border links) used across these domains, contributing to the harmonisation of results at both national and European levels.
Differences in data sources, methodologies, and update frequencies can pose challenges to full coherence; however, the EGR serves as a central reference framework to reconcile these differences and support integrated analysis of globalisation phenomena.
15.4. Coherence - internal
Data sent to the EGR must be internally consistent to the extent possible, considering the different applicable methodologies.
A set of standard quality checks is routinely performed at the national level before transmitting the data to Eurostat.
These checks include:
Ensuring that the latest available information is used for the reference date;
Verifying the LEID for the reference year and ensuring overall data updates;
Checking all characteristics of the legal units across different administrative data;
Ensuring the uniqueness and completeness of the information before transmitting the EGR data to Eurostat.
Although every effort is made to ensure internal consistency, the data transmitted to the EGR may not be fully consistent, as some entities present in administrative data, FATS or FDI cannot be identified by the EGR identification service, EGR IS.
Additionally, methodological issues (such as the treatment of investment funds or equity funds, dual-listed companies, special purpose entities (SPEs), and similar cases), as well as the treatment of joint ventures, remain recurring challenges that have not yet been fully resolved at the Eurostat level.
Data for the EuroGroups Register (EGR) are mandatory for National Statistical Authorities (NSAs) and are supplied by staff responsible for national statistical business registers. No additional costs or reporting burden are imposed on enterprises, nor are there any additional operational costs associated with the process.
17.1. Data revision - policy
Not applicable.
17.2. Data revision - practice
Not applicable.
18.1. Source data
For the purposes of this section, only resident legal units, enterprises, and multinational enterprise (MNE) groups whose global decision center (GDC) is located in Luxembourg are taken into consideration.
Moreover, it is important to emphasise that this section describes the characteristics and components of the raw statistical data used in the compilation of the data transmitted to Eurostat within the framework of an EGR data transmission cycle.
Resident legal unit
Resident legal unit
Raw statistical data source
Completeness of raw data
Legal unit name
Luxembourg Business Register (Ministry of Justice); National Register of Legal and Private Persons; and the Business Register (BR) at STATEC.
Exhaustive
Legal unit address
Luxembourg Business Register (Ministry of Justice); National register of legal and private persons; and the Business Register (BR) at STATEC
Exhaustive
Legal unit VAT ID
VAT register and VAT returns register from the Administrative – Tax authority; and the Business Register (BR) at STATEC
Exhaustive
Legal unit legal form
Luxembourg Business Register (Ministry of Justice); and the Business Register (BR) at STATEC
Exhaustive
Legal unit legal activity status
Luxembourg Business Register (Ministry of Justice); National register of legal and private persons; and the Business Register (BR) at STATEC
Partial
Legal unit demographic events (creation, liquidation, etc)
Luxembourg Business Register (Ministry of Justice); National register of legal and private persons; and the Business Register (BR) at STATEC
Partial
Legal unit relationships with other legal unit(s)
Central accounting database, commercial data provider and National Central Bank (NCB); and the Business Register (BR) at STATEC.
Partial
The following entities are required to register with the Trade and Companies Register:
natural persons acting as traders;
commercial companies;
economic interest groupings and European economic interest groupings;
branches established in the Grand Duchy of Luxembourg by companies governed by commercial or civil law, as well as by economic interest groupings and European economic interest groupings subject to the law of another State;
public establishments of the State and municipalities;
mutual insurance associations;
special limited partnerships;
mutual funds and securitisation funds nand mutual societies.
The information recorded in the Trade and Companies Register is prescribed by law, varies according to the legal form of the entity concerned, and is considered to constitute exhaustive administrative data.
However, it is important to note that the raw information in the Trade and Companies Register is more extensive, more diversified, and significantly larger than the population of entities belonging to multinational groups with a global decision centre (GDC) in Luxembourg, as reported annually in the EGR.
Enterprise
Raw statistical data source
Completeness of raw data
Enterprise delineation
The enterprise is treated as a statistical unit within the business register (BR), FATS, and other statistical domains such as national accounts or profiling.
Exhaustive
Enterprise NACE code
Raw NACE data are available only at the legal unit level; the survey on economic activity (NSBR) is conducted at this level, while the enterprise is treated as a statistical unit in business register (BR) analysis.
Partial
Enterprise employment
Raw data on legal units; Employment register (Social Security) at the legal unit level; the enterprise is treated as a statistical unit within business register (BR) analysis.
Exhaustive
Enterprise turnover
Raw data on legal units; Central accounting database at the legal unit level; the enterprise is treated as a statistical unit within business register (BR) analysis.
Partial
Enterprise institutional sector
Raw data on legal units; survey on economic activity (NSBR) at the legal unit level; the enterprise is treated as a statistical unit within business register (BR) analysis.
Partial
MNE group
Raw statistical data source
Completeness of raw data
MNE group name
Business register (BR) analysis; Central accounting database; EuroGroup Register (Eurostat); web information
Exhaustive
MNE group Global Decision Center
Business register (BR) analysis; FATS; Central accounting database; EuroGroup Register (Eurostat); web information
Partial
MNE group UCI country code
Business register (BR) analysis; FATS; EuroGroup Register (Eurostat); web information
Partial
MNE group UCI
Business register (BR) analysis and research focus on the country code of the UCI and do not have the possibility to store the identity of the UCI based on a unique identification.
None
MNE group NACE code
Business register (BR) analysis; EuroGroup Register (Eurostat);
Exhaustive
MNE group employment
National accounts; Central accounting database; EuroGroup Register (Eurostat); web information
Exhaustive
MNE group turnover
National accounts; Central accounting database; EuroGroup Register (Eurostat); web information
Partial
MNE group asset
National accounts; Central accounting database; EuroGroup Register (Eurostat); web information
Partial
18.2. Frequency of data collection
The national statistical business register shall be updated by means of entries and removals at least annually (monthly update of most data covered by NSBR). The frequency of updating shall depend on the kind of unit, the variable considered, the size of the unit and the source generally used for the update.
The frequency of updating the units and variables in the national statistical business register is as follows:
Legal units - monthly (there are no removals).
Enterprises - monthly for new businesses, continuously for existing enterprises.
Local units - monthly for all local units which are considered to be identical to the enterprise, annually for enterprises covered by SBS survey having more than one local unit.
Kind of activity units - implemented as Enterprise characteristic.
Enterprise groups - annually.
18.3. Data collection
Data sent to EGR are collected from:
National Statistical business register,
Administrative data sources (Central accounting database, Public consolidated accounts, ...),
Survey on economic activity SBS survey,
National accounts, National Central Bank and LCU data,
Profiling results,
Commercial data.
18.4. Data validation
Statistical analysis of raw EGR data is performed to ensure the quality of the data and frame populations provided to EGR IS and to EGR IM.
The EGR IS data validation procedures encompass the following elements:
The analysis, verification, and validation of data on resident legal units prior to their transmission to the EGR;
For the reference year 2024, a total of 66 validation rules are to be applied to ensure data consistency and quality;
Additionally, 17 cross-checks must be conducted for the same reference year to further enhance the reliability and coherence of the dataset.
EGR IM data validation procedures include the analysis of each data transmission file: LEU, REL, ENT, LEL and GEG.
Analysis, verification and validation of data from non-resident legal units before transmission of the relationship to EGR,
Analysis, verification and validation of relationships data( REL),
Analysis, verification and validation of enterprise data( ENT),
Analysis, verification and validation of links between enterprises and legal units data( LEL),
Analysis, verification and validation of legal units data( LEU),
Analysis, verification and validation of groups data( GEG).
18.5. Data compilation
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.
18.6. Adjustment
Not applicable.
The production of the European Group Register (EGR) is a highly complex annual workflow that requires a significant and time-consuming investment from STATEC, our National Statistical Authority (NSA), to ensure the accuracy and quality standards mandated by EU regulations.
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 Commission Implementing Regulation (EU) 2020/1197 Annex IX, 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 and Commission Implementing Regulation (EU) 2020/1197.
30 April 2026
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 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 -employedconverted 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 (EGR IM) and five datasets for EGR Core or EGR Interactive Module(EGR IM).
The data set with information on all incorporated resident legal units for the EGR Identification Service.
an ISRLE file including approximately 142 000 (more precisely 142 021) 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 491 109 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. Changes in commercial data providers at Eurostat level, together with fluctuations in identification numbers and issues related to the continuity of identifiers, generate significant additional workload and pose challenges to the continuity and updating of the national database for non-resident legal units.
The data set with information on foreign legal units without LEID number for the EGR Identification Service.
an ISNORLE file including 4 710 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 for the reference year.
Purpose: Identification in the EGR IS through the assignment of a valid LEID for the reference year.
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 100 204 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 dataset contains information on relationships of ownership and control between legal units.
a REL file comprising 126 908 relationships between legal units has been transmitted to the EGR for processing.
These relationships can be classified according to the residency of the legal units involved:
1) Between two resident legal units (LU–LU): 51 072 relationships 2) Between one resident and one foreign legal unit (LU–notLU / notLU–LU): 70 297 relationships 3) Between two foreign legal units (notLU–notLU): 5 539 relationships
With regard to the nature of ownership and control, the relationships are distributed as follows:
1) Control relationships (>50% ownership): 102 217 relationships, representing 80.54% of the total 2) Minority relationships (between 1% and 50% ownership): 24 670 relationships, accounting for approximately 19.44% 3) Minority or cumulative control (indirect) relationships: 21 cases, representing a negligible share (0.01%) of the total
Overall, the dataset is characterized by a predominance of control relationships, alongside a substantial proportion of cross-border links involving at least one foreign legal unit.
The data set with information on enterprises.
an ENT file including 98 608 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 99 749 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 45 239 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 or commonly used name of the global enterprise group.
NACE of the enterprise group (GEG_NACE_CODE_DIV): the NACE Rev. 2 main activity code of the enterprise group at the 3-digit level.
Number of persons employed by the enterprise group: total number of persons employed.
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 reporting enterprise group.
Residence country code of the UCI controlling the group (GEG_UCI_RCC), if the information is available and not in another EU or EFTA country.
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 EuroGroups 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 the data transmitted to the EuroGroups Register (EGR) corresponds to the situation as at 31 December of the reference year (T), in accordance with EGR reference date requirements.
The data transmitted within the framework of the EGR 2024 data transmission cycle relate to the reference year 2024. All identification variables for legal units and enterprise groups comply with EGR identification standards and are valid for the reference year.
The economic characteristics—namely number of persons employed, net turnover, and principal economic activity classified according to NACE Rev. 2—are compiled in accordance with the applicable European statistical regulations and are expressed with reference to the same reference year.
The accuracy of the data transmitted to the EuroGroups 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 2024 (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
Minor delays in administrative updates;
Relationships between legal units
Incomplete ownership links; LEID updates
Enterprise characteristics
Inconsistent NACE codes compared to SBS data
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.
For the purposes of this section, only resident legal units, enterprises, and multinational enterprise (MNE) groups whose global decision center (GDC) is located in Luxembourg are taken into consideration.
Moreover, it is important to emphasise that this section describes the characteristics and components of the raw statistical data used in the compilation of the data transmitted to Eurostat within the framework of an EGR data transmission cycle.
Resident legal unit
Resident legal unit
Raw statistical data source
Completeness of raw data
Legal unit name
Luxembourg Business Register (Ministry of Justice); National Register of Legal and Private Persons; and the Business Register (BR) at STATEC.
Exhaustive
Legal unit address
Luxembourg Business Register (Ministry of Justice); National register of legal and private persons; and the Business Register (BR) at STATEC
Exhaustive
Legal unit VAT ID
VAT register and VAT returns register from the Administrative – Tax authority; and the Business Register (BR) at STATEC
Exhaustive
Legal unit legal form
Luxembourg Business Register (Ministry of Justice); and the Business Register (BR) at STATEC
Exhaustive
Legal unit legal activity status
Luxembourg Business Register (Ministry of Justice); National register of legal and private persons; and the Business Register (BR) at STATEC
Partial
Legal unit demographic events (creation, liquidation, etc)
Luxembourg Business Register (Ministry of Justice); National register of legal and private persons; and the Business Register (BR) at STATEC
Partial
Legal unit relationships with other legal unit(s)
Central accounting database, commercial data provider and National Central Bank (NCB); and the Business Register (BR) at STATEC.
Partial
The following entities are required to register with the Trade and Companies Register:
natural persons acting as traders;
commercial companies;
economic interest groupings and European economic interest groupings;
branches established in the Grand Duchy of Luxembourg by companies governed by commercial or civil law, as well as by economic interest groupings and European economic interest groupings subject to the law of another State;
public establishments of the State and municipalities;
mutual insurance associations;
special limited partnerships;
mutual funds and securitisation funds nand mutual societies.
The information recorded in the Trade and Companies Register is prescribed by law, varies according to the legal form of the entity concerned, and is considered to constitute exhaustive administrative data.
However, it is important to note that the raw information in the Trade and Companies Register is more extensive, more diversified, and significantly larger than the population of entities belonging to multinational groups with a global decision centre (GDC) in Luxembourg, as reported annually in the EGR.
Enterprise
Raw statistical data source
Completeness of raw data
Enterprise delineation
The enterprise is treated as a statistical unit within the business register (BR), FATS, and other statistical domains such as national accounts or profiling.
Exhaustive
Enterprise NACE code
Raw NACE data are available only at the legal unit level; the survey on economic activity (NSBR) is conducted at this level, while the enterprise is treated as a statistical unit in business register (BR) analysis.
Partial
Enterprise employment
Raw data on legal units; Employment register (Social Security) at the legal unit level; the enterprise is treated as a statistical unit within business register (BR) analysis.
Exhaustive
Enterprise turnover
Raw data on legal units; Central accounting database at the legal unit level; the enterprise is treated as a statistical unit within business register (BR) analysis.
Partial
Enterprise institutional sector
Raw data on legal units; survey on economic activity (NSBR) at the legal unit level; the enterprise is treated as a statistical unit within business register (BR) analysis.
Partial
MNE group
Raw statistical data source
Completeness of raw data
MNE group name
Business register (BR) analysis; Central accounting database; EuroGroup Register (Eurostat); web information
Exhaustive
MNE group Global Decision Center
Business register (BR) analysis; FATS; Central accounting database; EuroGroup Register (Eurostat); web information
Partial
MNE group UCI country code
Business register (BR) analysis; FATS; EuroGroup Register (Eurostat); web information
Partial
MNE group UCI
Business register (BR) analysis and research focus on the country code of the UCI and do not have the possibility to store the identity of the UCI based on a unique identification.
None
MNE group NACE code
Business register (BR) analysis; EuroGroup Register (Eurostat);
Exhaustive
MNE group employment
National accounts; Central accounting database; EuroGroup Register (Eurostat); web information
Exhaustive
MNE group turnover
National accounts; Central accounting database; EuroGroup Register (Eurostat); web information
Partial
MNE group asset
National accounts; Central accounting database; EuroGroup Register (Eurostat); web information
Partial
The EGR final frame is released annually.
The EGR 2024 initial frame was produced and disseminated to users at T+12 months, in December 2025.
The EGR 2024 preliminary frame was produced and disseminated to users at T+13 months, in January 2026.
The EGR 2024 final frame was produced and disseminated to users at T+15 months, in March 2026.
EuroGroups Register 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.
Since the reference year 2023, EGR data have been primarily sourced from National Statistical Institutes (NSIs) and are, where necessary, complemented by commercial data sources in cases where the “authentic store” status is not applicable.
Changes in EGR input data sources, including the use of alternative or administrative sources for certain countries (e.g. the United Kingdom) and the introduction of additional data sources in subsequent reference years, may impact the comparability of the final EGR dataset over time.
In addition, the coverage of commercial data providers is not fully identical across time periods. Consequently, changes in the commercial data provider are reflected in the final results for the 2024 reference year, have an impact on longitudinal comparability.
