Nowadays, the design of concrete structures exposed to beyond design load cases as major aircraft impact, are carried out using software and tools with nonlinear material properties and explicit analysis algorithm like LS-Dyna, Abaqus, etc. The analysis and application instruction for the beyond design loading are usually based on specific guidelines like e.g. NEI 07-13, FIB Model Codes or IAEA Safety Reports. However, the non-linear analyses are also based on experimental data generated in highly sophisticated impact test facilities like VTT or large impact tests like the Meppen testing series. In fact, the concrete structure considered in the carried out small- and large-scale experiments usually differs from the structural layout of the NPP containment. In order to take this into account, scientific research recommends some theoretical scaling parameter or scaling laws for impact analyses. This work investigates some theoretical scaling parameter in the numerical impact assessment based on available impact tests, e.g. Jonas et al. (1982). The intention is to get more knowledge about scaling effects in the non-linear impact analysis of reinforced concrete structures. The scaling effects in finite element modelling with focus on impact tests are discussed. Furthermore, recommendations for the transfer of small size impact test to a more realistic large scale aircraft impact analysis is given.