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46.42
Wholesale of clothing and footwear
- wholesale of clothing, including sports clothes - wholesale of clothing accessories such as gloves, ties and braces - wholesale of footwear - wholesale of fur articles - wholesale of umbrellas
- Name
- Wholesale of clothing and footwear
- Sector
- G - Wholesale and retail trade; repair of motor vehicles and motorcycles
Lump-sum tax
Usually not eligibleUsually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.
Usually includes
- wholesale of clothing, including sports clothes
- wholesale of clothing accessories such as gloves, ties and braces
- wholesale of footwear
- wholesale of fur articles
- wholesale of umbrellas
Usually excludes
- wholesale of jewellery, see 46.48
- wholesale of leather goods, see 46.49
- wholesale of special sports equipment footwear such as ski boots, see 46.49