| Official title | Rental and operating of own or leased real estate | Intermediation service activities for real estate activities | Accommodation | Development of building projects | Rental and leasing of other machinery, equipment and tangible goods |
| Plain-language summary | Use this code when the main activity is renting out or operating real estate owned or leased by the business. | Use this code when the main activity is brokering, selling, renting, or managing real estate transactions for clients on a fee or contract basis. | Use this division for accommodation when the main activity includes Also included is the provision of short-term accommodation (for example, for students, workers).. Check exclusions and nearby codes before applying it to a mixed activity. | Use this class for development of building projects when the main activity includes Development of building projects for self-owned residential and non-residential buildings or civil engineering works by bringing together financial, technical and physical means to realise the building projects for later sale and Subdividing and improving of self-owned land for later sale. Check exclusions and nearby codes before applying it to a mixed activity. | Use this group for the broader activity area of rental and leasing of other machinery, equipment and tangible goods, including Rental and leasing of agricultural machinery and equipment, Rental and leasing of construction and civil engineering machinery and equipment, and Rental and leasing of office machinery, equipment and computers. Open the child codes when a more specific code is needed. |
| Official inclusions | - - rental and operating of self-owned or leased real estate:
- - apartment buildings and dwellings
- - non-residential buildings, including office buildings, industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls, self-storage facilities, retail stores/shops, and shopping centres
- - data centres
- - land, including agricultural and forestry land
| - - This class includes the intermediation of buying, selling and rental of real estate by bringing clients and sellers or service providers together for a fee or commission. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the client or the seller of the real estate or the provider of the real estate service. Revenue for the intermediation activities can include other sources of income (for example, revenues from selling advertising space to third parties).
- - This class includes the provision of real estate activities by real estate agencies or independent real estate agents:
- - intermediation in buying, selling and rental of real estate on a fee or contract basis
- - real estate listing services
| - - This division includes the provision of short-term accommodation for visitors and other travellers. The accommodation may include meals, recreational facilities and other services.
- - Also included is the provision of short-term accommodation (for example, for students, workers).
| - - development of building projects for self-owned residential and non-residential buildings or civil engineering works by bringing together financial, technical and physical means to realise the building projects for later sale
- - subdividing and improving of self-owned land for later sale
- - redevelopment of building projects for self-owned residential and non-residential buildings or civil engineering works to realise the building projects for later sale
| Not stated separately in available source data |
| Official exclusions | - - operation of hotels, suite hotels, holiday homes, rooming houses, camping grounds, trailer parks and other non-residential or short-stay accommodation places (including student accommodation) provided for less than one year, see division 55
- - development of building projects for residential and non-residential buildings, for later sale, see 68.12
- - rental of machinery, see 77.3
- - residential care activities for older persons or persons with physical disabilities, including supervision and assistance in daily living, see 87.30
| - - activities of real estate escrow agents, see 68.32
- - legal activities, see 69.10
| - - This division excludes activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68.
| - - construction of residential and non-residential buildings, see division 41
- - complete remodelling or renovating of existing residential or non-residential buildings involving several specialised construction activities, see division 41
- - painting and glazing activities as part of maintenance, see 43.34
- - construction activities related to land improvement, see section F
- - development of building projects for own operation, i.e. for renting out the space in these buildings, see 68.20
| Not stated separately in available source data |
| Typical examples | - - Company renting its own apartments
- - Commercial landlord
- - Operator of leased office buildings
| - - Residential estate agency
- - Commercial property broker
- - Rental brokerage
| - - Also included is the provision of short-term accommodation (for example, for students, workers).
| - - Development of building projects for self-owned residential and non-residential buildings or civil engineering works by bringing together financial, technical and physical means to realise the building projects for later sale
- - Subdividing and improving of self-owned land for later sale
- - Redevelopment of building projects for self-owned residential and non-residential buildings or civil engineering works to realise the building projects for later sale
| - - Rental and leasing of agricultural machinery and equipment
- - Rental and leasing of construction and civil engineering machinery and equipment
- - Rental and leasing of office machinery, equipment and computers
- - Rental and leasing of water transport equipment
|
| Common reasons to choose this code | - - rental and operating of self-owned or leased real estate:
- - apartment buildings and dwellings
- - non-residential buildings, including office buildings, industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls, self-storage facilities, retail stores/shops, and shopping centres
- - data centres
| - - This class includes the intermediation of buying, selling and rental of real estate by bringing clients and sellers or service providers together for a fee or commission. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the client or the seller of the real estate or the provider of the real estate service. Revenue for the intermediation activities can include other sources of income (for example, revenues from selling advertising space to third parties).
- - This class includes the provision of real estate activities by real estate agencies or independent real estate agents:
- - intermediation in buying, selling and rental of real estate on a fee or contract basis
- - real estate listing services
| - - This division includes the provision of short-term accommodation for visitors and other travellers. The accommodation may include meals, recreational facilities and other services.
- - Also included is the provision of short-term accommodation (for example, for students, workers).
| - - development of building projects for self-owned residential and non-residential buildings or civil engineering works by bringing together financial, technical and physical means to realise the building projects for later sale
- - subdividing and improving of self-owned land for later sale
- - redevelopment of building projects for self-owned residential and non-residential buildings or civil engineering works to realise the building projects for later sale
| - - Rental and leasing of agricultural machinery and equipment
- - Rental and leasing of construction and civil engineering machinery and equipment
- - Rental and leasing of office machinery, equipment and computers
- - Rental and leasing of water transport equipment
|
| Common reasons not to choose this code | - - operation of hotels, suite hotels, holiday homes, rooming houses, camping grounds, trailer parks and other non-residential or short-stay accommodation places (including student accommodation) provided for less than one year, see division 55
- - development of building projects for residential and non-residential buildings, for later sale, see 68.12
- - rental of machinery, see 77.3
- - residential care activities for older persons or persons with physical disabilities, including supervision and assistance in daily living, see 87.30
| - - activities of real estate escrow agents, see 68.32
- - legal activities, see 69.10
| - - This division excludes activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68.
| - - construction of residential and non-residential buildings, see division 41
- - complete remodelling or renovating of existing residential or non-residential buildings involving several specialised construction activities, see division 41
- - painting and glazing activities as part of maintenance, see 43.34
- - construction activities related to land improvement, see section F
| - - Activities primarily classified as rental and leasing of motor vehicles
- - Activities primarily classified as rental and leasing of personal and household goods
- - Activities primarily classified as leasing of intellectual property and similar products, except copyrighted works
- - Activities primarily classified as intermediation service activities for rental and leasing of tangible goods and non-financial intangible assets
|
| Usually not this code | - - Real estate broker
- - Property sales agent
- - Construction developer
| - - Landlord renting own property
- - Construction developer
- - Hotel operator
| - - Activities primarily classified as food and beverage service activities
| - - Construction of residential and non-residential buildings, see division 41
- - Complete remodelling or renovating of existing residential or non-residential buildings involving several specialised construction activities, see division 41
- - Painting and glazing activities as part of maintenance
- - Construction activities related to land improvement, see section F
| - - Activities primarily classified as rental and leasing of motor vehicles
- - Activities primarily classified as rental and leasing of personal and household goods
- - Activities primarily classified as leasing of intellectual property and similar products, except copyrighted works
- - Activities primarily classified as intermediation service activities for rental and leasing of tangible goods and non-financial intangible assets
|
| Related codes | - - 68.31 Intermediation service activities for real estate activities
- - 55 Accommodation
- - 68.12 Development of building projects
- - 77.3 Rental and leasing of other machinery, equipment and tangible goods
- - 87.30 Residential care activities for older persons or persons with physical disabilities
- - 68.2 Rental and operating of own or leased real estate
| - - 68.20 Rental and operating of own or leased real estate
- - 68.32 Other real estate activities on a fee or contract basis
- - 69.10 Legal activities
- - 68.3 Real estate activities on a fee or contract basis
| - - 68 Real estate activities
- - 56 Food and beverage service activities
- - 55.1 Hotels and similar accommodation
- - 55.2 Holiday and other short-stay accommodation
- - 55.3 Camping grounds and recreational vehicle parks
- - 55.4 Intermediation service activities for accommodation
- - I ACCOMMODATION AND FOOD SERVICE ACTIVITIES
| - - 41 Construction of residential and non-residential buildings
- - 43.34 Painting and glazing
- - 68.20 Rental and operating of own or leased real estate
- - 71.1 Architectural and engineering activities and related technical consultancy
- - 68.11 Buying and selling of own real estate
- - 68.1 Real estate activities with own property and development of building projects
| - - 77.1 Rental and leasing of motor vehicles
- - 77.2 Rental and leasing of personal and household goods
- - 77.4 Leasing of intellectual property and similar products, except copyrighted works
- - 77.5 Intermediation service activities for rental and leasing of tangible goods and non-financial intangible assets
- - 77.31 Rental and leasing of agricultural machinery and equipment
- - 77.32 Rental and leasing of construction and civil engineering machinery and equipment
- - 77.33 Rental and leasing of office machinery, equipment and computers
- - 77.34 Rental and leasing of water transport equipment
- - 77 Rental and leasing activities
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| Parent hierarchy | M REAL ESTATE ACTIVITIES > 68 Real estate activities > 68.2 Rental and operating of own or leased real estate > 68.20 Rental and operating of own or leased real estate | M REAL ESTATE ACTIVITIES > 68 Real estate activities > 68.3 Real estate activities on a fee or contract basis > 68.31 Intermediation service activities for real estate activities | I ACCOMMODATION AND FOOD SERVICE ACTIVITIES > 55 Accommodation | M REAL ESTATE ACTIVITIES > 68 Real estate activities > 68.1 Real estate activities with own property and development of building projects > 68.12 Development of building projects | O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES > 77 Rental and leasing activities > 77.3 Rental and leasing of other machinery, equipment and tangible goods |
| Rev. 2 mapping | | | - - 68 -> 55 (scope-aligned)
- - 55 -> 55 (exact)
- - 79 -> 55 (scope-aligned)
| - - 41.10 -> 68.12 (scope-aligned)
- - 42.99 -> 68.12 (scope-aligned)
| |
