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Swiss federal authorities

This type includes the rental of recreational and sports equipment, for example:

  • pleasure boats, moveable houseboats, canoes, sailing boats and yachts without an operator
  • bicycles, including bicycles with electrical assistance
  • skis

This type excludes:

  • rental of pleasure boats and sailing boats with crew, see 501000, 503000
  • provision of short-term accommodation in non-moveable houseboats, see 552001
  • rental of non-moveable houseboats as primary residences, see 682002
  • rental of videotapes and discs, see 772200
  • rental of other personal and household goods, see 772200
  • rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without operator), see 773400
  • rental of leisure and pleasure equipment as an integral part of recreational facilities, see 932900