552001 Holiday apartments, holiday homes
Information: This code has a codification rule
-
-
-
-
-
-
552001 Holiday apartments, holiday homes
-
-
-
-
-
This type includes:
- accommodation in houses, cottages and cabins, holiday apartments, private rooms, visitor flats and bungalows, bed & breakfast, which are rented. Accommodation is the only service provided (exception: bed and breakfast, which offers breakfast). Room service (e.g. cleaning) is charged and invoiced separately
This type excludes:
Leasing residential properties, such as apartments or flats, on an annual or long-term basis is classified under Division 68. The classification is determined by the duration of the lease rather than the type of housing facility.
For units whose primary activity is the property management of short-term rentals (e.g., Airbnb), this activity should be classified under code 683200.