68.20 | Renting and operating of own or leased real estate

Companies
This class includes the provision of temporary accommodation in homes, flats or apartments, as well as single or shared rooms or dormitories for students, seasonal workers and other individuals.

This class includes accommodation in:
- homes and furnished or unfurnished flats or apartments, for a period shorter than a year
- dormitories for workers
- boarding houses
- student accommodation provided for less than one year at a time
- railway sleeping cars when not operated by railway companies

This class excludes:
- operation of railway sleeping cars as an integrated operation of railway companies, see 49.11
- operation of cruise ships, see 50.10, 50.30
- intermediaries for accommodation, see 55.40
- all forms of accommodation for a period of one year or longer, see 68.20
- intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.12
This class includes the provision of temporary accommodation in homes, flats or apartments, as well as single or shared rooms or dormitories for students, seasonal workers and other individuals.

This class includes accommodation in:
- homes and furnished or unfurnished flats or apartments, for a period shorter than a year
- dormitories for workers
- boarding houses
- student accommodation provided for less than one year at a time
- railway sleeping cars when not operated by railway companies

This class excludes:
- operation of railway sleeping cars as an integrated operation of railway companies, see 49.11
- operation of cruise ships, see 50.10, 50.30
- intermediaries for accommodation, see 55.40
- all forms of accommodation for a period of one year or longer, see 68.20
- intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.12
Companies
This class includes:
- 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
- provision of homes and furnished or unfurnished flats or apartments for more permanent use, on an annual basis or longer
- operation of residential mobile home sites for primary residences
- development of building projects for own operation, i.e. for rental of space in these buildings
This class also includes:
- letting of roofs (e.g. for solar power installations)
- rental of industrial plants and factories, including machinery and equipment
- provision of space exclusively for animal boarding
This class excludes:
- 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
This class includes:
- 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
- provision of homes and furnished or unfurnished flats or apartments for more permanent use, on an annual basis or longer
- operation of residential mobile home sites for primary residences
- development of building projects for own operation, i.e. for rental of space in these buildings
This class also includes:
- letting of roofs (e.g. for solar power installations)
- rental of industrial plants and factories, including machinery and equipment
- provision of space exclusively for animal boarding
This class excludes:
- 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
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