NAFDivision

NAF 77Activities rental and leasing

Division · Nomenclature d'Activités Française (2025)

Where 77 sits

  1. O Service activities administrative and support
  2. 77 Activities rental and leasing

Contains 5 narrower codes

What 77 includes

  • This division includes the rental and leasing of tangible and intangible assets, non-financial and the activities of intermediation service related thereto. For the activities of a lease, only the provision of operating leases is included in this division. The tenant or the landlord bears the economic risk of the assets, both tangible and intangible assets non-financial provided, while the intermediary assumes no risk or tangible property and assets non-financial intangible that are intermediated. In this division, a wide range of goods body are affected (for example, cars, computers, goods of consumption of machines and industrial equipment), provided to customers in exchange for a periodic rent or lease payment.

What 77 excludes

  • The rental of equipment with an operator; see the corresponding subclasses based on the activities performed with that equipment (e.g., construction (Section F), transport (Section H))
  • The streaming of content (e.g., software or books) by content publishers; see Division 58
  • Audiobook streaming activities not associated with publishing; see 60.10Y
  • Financial leasing; see 64.91Y
  • The rental of real estate; see Section M
  • This division does not include: - the rental of equipment with operator, see the sub-classes corresponding in function of the activities carried out with this equipment (e.g. construction (section F), transportation (section H)) - streaming (streamong) content (for example, software or books), by publishers of content, see division 58 - the activities of streaming audio books, non-related to editing, they 60.10Y - the finance leases, see 64.91Y - the rental of real estate, see section M

77 in other systems

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