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What is the main condition for a small or medium-sized enterprise to benefit from the reduced 15% rate on the first 4...

What is the main condition for a small or medium-sized enterprise to benefit from the reduced 15% rate on the first 42,500 euros of profit?

Revenue exceeding 10 million euros
Fully paid-up share capital
100% ownership by legal entities
Profit exceeding 100,000 euros