TOL 2025 70100 → odpowiednik WZ 2025 (Germany)

Wspólna klasa nadrzędna UE

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