WZDivision

WZ 77Rental and leasing activities

Division · Klassifikation der Wirtschaftszweige (2025)

Where 77 sits

  1. O Administrative and support service activities
  2. 77 Rental and leasing activities

Contains 5 narrower codes

What 77 includes

  • This division includes the rental and Leasing of tangible and non-financial intangible assets, as well as the associated mediation activities. In the leasing activities, only the provision of Operating leases is included in this Department. The Rent or lease to give the bear the economic risk of the leased property, plant and equipment and intangible assets, while the transmitting units carry no financial risk for the acquired property, plant and equipment and intangible assets. This division includes a variety of physical goods (e.g., cars, computers, consumer goods, machinery and equipment), the customers against a periodic rental or lease payment.

What 77 excludes

  • Hiring of equipment with operating personnel, see the relevant classes of the activity carried out with such equipment (e.g., construction (Section F), transport (Section H))
  • Streaming of content (e.g., software, books) by the publishers of the content, see Division 58
  • Streaming of audiobooks not related to their publication, see 60.10.0
  • Finance leasing, see 64.91.0
  • Leasing of land, buildings and dwellings, see Section M

77 in other systems

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