Rental and leasing of trucks

This class includes:

• rental and operating leasing of the following types of vehicles:
  • trucks, motorhomes, utility trailers and heavy motor vehicles (with a maximum permissible weight of more than 3,5 tons) without a driver

This class excludes:

• rental or leasing of heavy goods vehicles or trucks with a driver, see 49.41, 49.42
• rental or leasing of land transport equipment (other than motor vehicles) without a driver (e.g. caravans), see 77.39