L: 68 / 68.32 – M: 69 / 75.00

A 01B 05C 10C 11C 14C 18C 21C 24C 26C 28C 30C 33 - D 35 E 39F 41G 45G 47H 49I 55J 58K 64L 68 M 69N 77O 84 P 85 Q 88R 90 S 96T 97 U 99


L – Real Estate Activities

68 – Real estate activities

68.1 - Buying and selling of own real estate

68.10 - Buying and selling of own real estate

buying and selling of self-owned real estate:, apartment buildings and dwellings, non-residential buildings, including exhibition halls, self-storage facilities, malls and shopping centres, land

subdividing real estate into lots, without land improvement

68.2 - Renting and operating of own or leased real estate

68.20 - Renting and operating of own or leased real estate

renting and operating of self-owned or leased real estate:, apartment buildings and dwellings, non-residential buildings, including exhibition halls, self-storage facilities, land

provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis

development of building projects for own operation

operation of residential mobile home sites

68.3 - Real estate activities on a fee or contract basis

68.31 - Real estate agencies

intermediation in buying, selling and renting of real estate on a fee or contract basis

advisory activities and appraisal services in connection to buying, selling and renting of real estate, on a fee or contract basis

real estate escrow agents activities

68.32 - Management of real estate on a fee or contract basis

rent-collecting agencies

rent-collecting agencies


M – Professional, Scientific and Technical Activities

69 – Legal and accounting activities

69.1 - Legal activities

69.10 - Legal activities

legal representation of one partyʼs interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar: advice and representation in civil cases, advice and representation in criminal cases, advice and representation in connection with labour disputes

general counselling and advising, preparation of legal documents: articles of incorporation, partnership agreements or similar documents in connection with company formation, patents and copyrights, preparation of deeds, wills, trusts etc.

other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees

other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees

69.2 - Accounting, bookkeeping and auditing activities; tax consultancy

69.20 - Accounting, bookkeeping and auditing activities; tax consultancy

recording of commercial transactions from businesses or others

preparation or auditing of financial accounts

examination of accounts and certification of their accuracy

examination of accounts and certification of their accuracy

preparation of personal and business income tax returns

advisory activities and representation on behalf of clients before tax authorities

70 – Activities of head offices; management consultancy activities

70.1 - Activities of head offices

70.10 - Activities of head offices

head offices

centralised administrative offices

corporate offices

district and regional offices

ubsidiary management offices

70.2 - Management consultancy activities

70.21 - Public relations and communication activities

70.22 - Business and other management consultancy activities

design of accounting methods or procedures, cost accounting programmes, budgetary control procedures

advice and help to businesses and public services in planning, organisation, efficiency and control, management information etc.

71 – Architectural and engineering activities and related technical consultancy

71.1 - Architectural and engineering activities and related technical consultancy

71.11 - Architectural activities

architectural consulting activities:, building design and drafting, town and city planning and landscape architecture

71.12 - Engineering activities and related technical consultancy

engineering design (i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems) and consulting activities for: machinery, industrial processes and industrial plant projects involving civil engineering, hydraulic engineering, traffic engineering water

management projects projects elaboration and realisation relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial and systems engineering, safety engineering

elaboration of projects using air conditioning, refrigeration, sanitary and pollution control engineering, acoustical engineering etc.

geophysical, geologic and seismic surveying

geodetic surveying activities:, land and boundary surveying activities, hydrologic surveying activities, subsurface surveying activities, cartographic and spatial information activities

71.2 - Technical testing and analysis

This class includes the performance of physical, chemical and other analytical testing of all types of materials and products,

71.20 - Technical testing and analysis

acoustics and vibration testing testing of composition and purity of minerals etc. testing activities in the field of food hygiene, including veterinary testing and control in relation to food production testing of physical characteristics and performance of materials, such as strength, thickness, durability, radioac- ivity etn qualification and reliability

testing performance testing of complete machinery: motors, automobiles, electronic equipment etc. radiographic testing of welds and joints failure analysis testing and measuring of environmental indicators: air and water pollution etc.

certification of products, including consumer goods, motor vehicles, aircraft, pressurised containers, nuclear plants etc.

periodic road-safety testing of motor vehicles

testing with use of models or mock-ups (e.g. of aircraft, ships, dams etc.)

operation of police laboratories

72 – Scientific research and development

72.1 - Research and experimental development on natural sciences and engineering

Research and experimental development on social sciences and humanities

72.11 - Research and experimental development on biotechnology

DNA/RNA: genomics, pharmacogenomics, gene probes, genetic engineering, DNA/RNA sequencing/synthe- sis/amplification, gene expression profiling, and use of antisense technology

DNA/RNA: genomics, pharmacogenomics, gene probes, genetic engineering, DNA/RNA sequencing/synthesis/ amplification, gene expression profiling, and use of antisense technology

proteins and other molecules: sequencing/synthesis/engineering of proteins and peptides (including large molecule hormones); improved delivery methods for large molecule drugs; proteomics, protein isolation and purification, signalling, identification of cell receptors

cell and tissue culture and engineering: cell/tissue culture, tissue engineering (including tissue scaffolds and biomedical engineering), cellular fusion, vaccine/immune stimulants, embryo manipulation

process biotechnology techniques: fermentation using bioreactors, bioprocessing, bioleaching, biopulping, biobleaching, biodesulphurisation, bioremediation, biofiltration and phytoremediation

gene and RNA vectors: gene therapy, viral vectors

bioinformatics: construction of databases on genomes, protein sequences; modelling complex biological processes, including systems biology

nanobiotechnology: applies the tools and processes of nano/microfabrication to build devices for studying biosystems and applications in drug delivery, diagnostics etc.

72.19 - Other research and experimental development on natural sciences and engineering

research and experimental development on natural science and engineering other than biotechnological research and experimental development:, research and development on natural sciences, research and development on engineering and technology, research and development on medical sciences, research and development on

agricultural sciences, interdisciplinary research and development, predominantly on natural sciences and engineering

research and experimental development on natural science and engineering other than biotechnological research and experimental development:, research and development on natural sciences, research and development on engineering and technology, research and development on medical sciences, research and development on

agricultural sciences, interdisciplinary research and development, predominantly on natural sciences and engineering

72.2 - Research and experimental development on social sciences and humanities

72.20 - Research and experimental development on social sciences and humanities

research and development on social sciences

research and development on social sciences

research and development on humanities

interdisciplinary research and development, predominantly on social sciences and humanities

73 – Advertising and market research

73.1 - Advertising

73.11 - Advertising agencies

creation and realisation of advertising campaigns:, creating and placing advertising in newspapers, periodicals, radio, television, the Internet and other media, creating and placing of outdoor advertising, e.g. billboards, panels, bulletins and frames, window dressing, showroom design, car and bus carding etc., aerial advertising, distribution

or delivery of advertising material or samples, creation of stands and other display structures and sites

conducting marketing campaigns and other advertising services aimed at attracting and retaining customers, promotion of products, point-of-sale marketing, direct mail advertising, marketing consulting

73.12 - Media representation

media representation, i.e. sale or re-sale of time and space for various media soliciting advertising

73.2 - Market research and public opinion polling

73.20 - Market research and public opinion polling

investigation into market potential, awareness, acceptance and familiarity of goods and services and buying habits of consumers for the purpose of sales promotion and development of new goods and services, including statistical analyses of the results

investigation into collective opinions of the public about political, economic and social issues and statistical analysis thereof

74 – Other professional, scientific and technical activities

74.1 - Specialised design activities

74.10 - Specialised design activities

fashion design related to textiles, wearing apparel, shoes, jewellery, furniture and other interior decoration and other fashion goods as well as other personal or household goods

industrial design, i.e. creating and developing designs and specifications that optimise the use, value and appearance of products, including the determination of the materials, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal in distribution, use

and maintenance

activities of graphic designers, advertising graphics, illustrator, web designers

activities of interior decorators

74.2 - Photographic activities

74.20 - Photographic activities

commercial and consumer photograph production:, portrait photography for passports, schools, weddings etc., photography for commercials, publishers, fashion, real estate or tourism purposes, aerial photography, videotaping of events: weddings, meetings etc.

film processing:, developing, printing and enlarging from client-taken negatives or cine-films, film developing and photo printing laboratories, one hour photo shops (not part of camera stores), mounting of slides, copying and restoring or transparency retouching in connection with photographs

activities of photojournalists

microfilming of documents

74.3 - Translation and interpretation activities

74.30 - Translation and interpretation activities

74.9 - Other professional, scientific and technical activities n.e.c.

74.90 - Other professional, scientific and technical activities n.e.c.

business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but not including real estate brokerage

patent brokerage activities (arranging for the purchase and sale of patents)

appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.)

bill auditing and freight rate information

weather forecasting activities

security consulting

agronomy consulting

environmental consulting

other technical consulting

activities of consultants other than architecture, engineering and management consultants

activities of quantity surveyors

activities carried out by agents and agencies on behalf of individuals usually involving the obtaining of engagements in motion picture, theatrical production or other entertainment or sports attractions and the placement of books, plays, artworks, photographs etc., with publishers, producers etc.

activities carried out by agents and agencies on behalf of individuals usually involving the obtaining of engagements in motion picture, theatrical production or other entertainment or sports attractions and the placement of books, plays, artworks, photographs etc., with publishers, producers etc.

75 – Veterinary activities

75.0 - Veterinary activities

75.00 - Veterinary activities

animal health care and control activities for farm animals

animal health care and control activities for pet animals

activities of veterinary assistants or other auxiliary veterinary personnel

clinico-pathological and other diagnostic activities pertaining to animals

animal ambulance activities


A 01B 05C 10C 11C 14C 18C 21C 24C 26C 28C 30C 33 - D 35 E 39F 41G 45G 47H 49I 55J 58K 64L 68 M 69N 77O 84 P 85 Q 88R 90 S 96T 97 U 99