TOL 2025 70100 → WZ 2025-Entsprechung (Germany)

Gemeinsame EU-Oberklasse

70.10

Activities of head offices

This class includes overseeing and managing other units of the enterprise or enterprise group, in other words, acting as a head office; undertaking the strategic or organisational planning and decision-making role of the company or enterprise; exercising operational control and managing the day-to-day operations of their related units. These activities are the same regardless of which activities the managed units perform (financing, manufacturing trade, and so on). This class includes activities of: - centralised administrative offices - corporate offices - district and regional offices - subsidiary management offices This class excludes: - activities of holding companies not engaged in head office activities, see 64.21