Rental and leasing activities (PKD division 77)

This division covers renting and leasing (so-called operating leasing) of tangible assets and non-financial intangible assets, as well as brokerage in this field. In the case of leasing activities, only the provision of operating leasing services is included in this division. The lessee or lessor bears the economic risk for the tangible assets and non-financial intangible assets transferred, whereas the intermediary does not bear the economic risk for the tangible assets and non-financial intangible assets transferred through them. This division includes a broad range of tangible assets (for example vehicles, computers, consumer goods, industrial machinery and equipment), for a fee for temporary hire or lease