6820 Rental and operating of own or leased real estate

This category excludes:

• management services of real estate (e.g. property management services of real estate or dwellings in joint ownership) carried out on a fee or contract basis, see 68.32.0

This subcategory includes:

• rental and operating services concerning residential real estate by owners or leaseholders:
• houses, flats, apartment buildings
• multiple-use buildings that are primarily residential
• residential mobile home sites
• space owned by time-share owners
• rental and operating services of homes and furnished or unfurnished flats or apartments for more permanent use, on an annual basis or longer

This subcategory also includes:

• development services of residential building projects for own operation, i.e. for rental of space in these buildings
• services of letting of roofs of residential real estate (e.g. for solar power installations)

This subcategory excludes:

• accommodation services provided by operating hotels, motels, rooming houses, school dormitories, camp sites and other lodging places, see division 55
• rental and operating services of homes and furnished or unfurnished flats or apartments, typically on a monthly basis but for a period shorter than a year, see 55.90.09
• development of building projects for residential buildings, for later sale, see 68.12.01

This subcategory includes:

• rental and operating services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders:
• factories, office buildings, warehouses
• theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non-residential
• agricultural, forestry and similar properties
• rental or leasing by the month or year of caravan sites, lock-up garages or other places for parking vehicles

This subcategory also includes:

• rental services of industrial plants and factories including machinery and equipment
• services of letting of roofs of non-residential real estate (e.g. for solar power installations)
• provision services of space exclusively for animal boarding

This subcategory excludes:

• development services for non-residential building projects for later sale, see 68.12.01
• rental services of machinery and equipment, see 77.3