The annex sets the sector, size sets the tier
Anlage-1 entities with 50 to 249 employees are usually in the standard tier ("wichtige Einrichtung"). The stricter tier ("besonders wichtige Einrichtung"), with the highest sanction level and proactive BSI supervision, starts at 250 employees, or at annual turnover above €50M and annual balance sheet total above €43M; KRITIS hospitals reach it regardless of size. Cyber incidents touching patient data carry double reporting obligations: the BSI under § 32 BSIG where it applies, plus the data-protection authority under GDPR.




