77 Rental and leasing activities

This division includes the renting and leasing of tangible and non-financial intangible assets, including a wide array of tangible goods, such as automobiles, computers, consumer goods, and industrial machinery and equipment, to customers in return for a periodic rental or lease payment. It is subdivided into: (1) the renting of motor vehicles, (2) the renting of recreational and sports equipment and personal and household equipment, (3) the leasing of other machinery and equipment of the kind often used for business operations, including other transport equipment and (4) the leasing of intellectual property products and similar products.

Only the provision of operating leases is included in this division.

This division excludes:

  • financial leasing (see 649100)
  • renting of real estate (see section L)
  • renting of equipment with operator (see corresponding classes according to activities carried out with this equipment, e.g. construction (section F), transportation (section H)