How the BSFG defines a Micro-enterprise

On 28 June 2025 the Accessibility Strengthening Act (Barrierefreiheitsstärkungsgesetz, BFSG) came into full action. In e‑commerce circles a rule of thumb circulates: "If you stay below 10 employees and €2m turnover, you're fine."

Note: This shorthand is risky. It stems from § 3 para. 3 BFSG, which exempts micro‑enterprises from the service obligation. But legal and technical detail checks show many shops unintentionally exceed the thresholds or—because of their product range—fall into a completely different liability category.

This article analyzes common compliance "pitfalls" for small retailers.

Pitfall 1: Misunderstanding the micro‑enterprise definition

The status "micro‑enterprise" is not established simply by headcount. The BFSG refers to the EU Commission definition (Recommendation 2003/361/EC). The decisive metric is the annual work units (AWU). If you calculate this incorrectly, you lose protected status without realizing it.

How to calculate AWU correctly

One AWU equals one person working full‑time for an entire year. Part‑time staff and seasonal workers are counted pro rata. Trainees and employees on parental leave are usually not counted.

Worked example: the "small" seasonal shop An online shop has a core team of 5 full‑time employees. For the Christmas season (October–December) it hires 15 temporary full‑time workers.

• The mistaken belief: "We only have 5 permanent people."
• The reality:
  • 5 full‑time, year‑round employees = 5.0 AWU
  • 15 seasonal workers (3 months = 0.25 year) -> 15 * 0.25 = 3.75 AWU
  • Total: 8.75 AWU.

Scenario: Add 3 part‑time employees (50%) (+1.5 AWU) and the shop reaches 10.25 AWU.

Consequence: The 10‑employee threshold is exceeded. The shop is no longer a micro‑enterprise and must be fully accessible from 28 June 2025.

Pitfall 2: Partners and affiliated companies

If another company (e.g., a VC or holding) owns more than 25% of your shares, its employees and turnover must be added proportionally or fully (from 50% ownership). A holding with three shops of 4 employees each therefore counts as a group of 12 employees – the protected status is lost for all.

Thresholds and calculation traps

Pitfall 3: "Product liability" for importers

Another major misunderstanding affects retailers who sell hardware (e.g., smart‑home devices, fitness trackers, tablets).

Who is liable for the product?

Many retailers think: "I only sell; the manufacturer is responsible." In modern e‑commerce (dropshipping, imports from third countries) this is often incorrect.

• The importer as liability target: Whoever first places a product from a non‑EU country (e.g., China, USA) on the EU internal market is legally regarded as the person who puts it into circulation.
• The "quasi‑manufacturer" (white labeling): Buy generic electronics in Asia and stick your logo on them? Then you are considered the manufacturer.

Example: An imported tablet should have, under the BFSG, provide a speech output (screen reader) and haptic orientation aids. If a white‑label device does not meet these complex requirements of EN 301 549, you as the quasi‑manufacturer are liable. Market surveillance authorities can impose sales bans and fines up to €100,000. Company size does not protect you here.

Decision matrix: Am I affected?

Use this table for a quick risk assessment of your activity.

So far it is clear: whether a company falls under the BFSG is rarely a simple yes/no question. Employee numbers, ownership structures and your role in the supply chain determine whether an obligation exists. But even when the obligation is clearly present, another often underestimated question arises: Where does the actual risk arise in daily operations? Because risks do not only appear at the abstract legal level but where theory meets operational reality.

Operational hazards: warnings rather than fines

Many entrepreneurs fear market surveillance authorities. In practice these authorities act slowly and with moderation. The much more realistic danger are competition law warnings (Abmahnungen). The BFSG is regarded as a market conduct rule (§ 3a UWG). Competitors or consumer protection organizations can send cost‑bearing warnings for violations.

Possible target: Automated crawlers search for technical errors in a webshop's HTML (e.g., missing alt attributes on images, lack of keyboard navigation in checkouts etc.).

Why the frontend matters: PDFs (terms, manuals) are hard to check automatically. Your shop's source code is publicly readable. A non‑accessible checkout is detectable by a crawler in seconds and provides evidence for a warning.

Further reading

• Bundesfachstelle Barrierefreiheit: FAQ on the BFSG
• Official law text: BFSG
• IHK Munich: Guide for entrepreneurs on the BFSG
• EU Commission: User guide to the SME definition (KMU)
• Häring Attorneys: BFSG in e‑commerce
• Händlerbund: Product Safety Regulation (GPSR) & dropshipping
• KPMG Law: Implementing BFSG requirements correctly
• EU definition of SME (Recommendation 2003/361/EC)
• BFSG law text: § 3 para. 3 (micro‑enterprise exception) and § 1 para. 2 (product list)