EMTAK 2025 77401 → TOL 2025-Entsprechung (Finland)

Gemeinsame EU-Oberklasse

77.40

Leasing of intellectual property and similar products, except copyrighted works

This class includes the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (in other words, the asset holder). The leasing of these products can take various forms (for example, permission for reproduction, use in subsequent processes or products, operating businesses under a franchise). The current owners may or may not have created these products. This class includes: - leasing of intellectual property products, except copyrighted works (e.g. books, software) - receiving royalties or licensing fees for the use of: • patented entities • trademarks or service marks • brand names • mineral exploration and evaluation • franchise agreements • internet domains • rights of designed or developed board games This class also includes: - receiving royalties or licensing fees for scientific research results This class excludes: - acquisition of rights and publishing, see divisions 58, 59 - producing, reproducing and distributing copyrighted works (books, software, film), see divisions 58, 59 - streaming of content (e.g. software, books, by content publishers), see division 58 - audiobook streaming activities not associated with its publishing, see 60.10 - leasing of real estate, see 68.20 - leasing of tangible products (assets), see 77.1, 77.2, 77.3