WZSubclass

WZ 93.12.0—Activities of sport clubs

Subclass · Klassifikation der Wirtschaftszweige (2025)

Where 93.12.0 sits

This subclass encompasses the activities of sports clubs that enable their members to participate in sporting activities, regardless of whether they are professional, semi-professional, or amateur clubs.
Sports clubs are typically non-profit organizations, but their inclusion in the sports sector is based on the predominant purpose of their activities (i.e., promoting the practice of sport). Activities such as instruction, training, the sale of advertising space, and the provision of clubhouse services are considered ancillary activities in this context. While they may be of predominant economic importance, they are carried out with a view to the predominant purpose of the activity and its continued existence.
Operation of sports clubs, e.g.: • Football clubs • Bowling clubs • Swimming clubs • Golf clubs • Boxing clubs •Winter sports clubs • Chess clubs •Athletics clubs •Shooting clubs • Esports clubs • Card game clubs, e.g., bridge clubs
Organization and execution of sporting events outdoors or indoors in the context of professional or amateur sports by sports clubs - Provision of clubhouse services by sports clubs - Sports training in sports clubs

Physical education provided by individual coaches, see 85.51.0
Operation of sports facilities, see 93.11.0
Activities of individual athletes, referees, judges, timekeepers, etc., acting on their own account, see 93.19.0
Activities of individual participants in e-sports acting on their own account, see 93.19.0
Activities of sports associations, see 93.19.0

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