Other credit granting

- financial service activities primarily concerned with making loans by institutions not involved in monetary intermediation, where the granting of credit can take a variety of forms, such as loans, mortgages, credit cards etc., providing the following types of services: . granting of consumer credit . international trade financing . provision of long-term finance to industry by industrial banks . money lending outside the banking system . credit granting for house purchase by specialised non-depository institution

Name
Other credit granting
Sector
K - Financial and insurance activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: financial intermediation is an excluded area.

Usually includes

  • financial service activities primarily concerned with making loans by institutions not involved in monetary intermediation, where the granting of credit can take a variety of forms, such as loans, mortgages, credit cards etc., providing the following types of services:; granting of consumer credit; international trade financing; provision of long-term finance to industry by industrial banks; money lending outside the banking system; credit granting for house purchase by specialised non-depository institutions; pawnshops and pawnbrokers

Usually excludes

  • credit granting for house purchase by specialised institutions that also take deposits, see 64.19
  • operational leasing, see division 77, according to type of goods leased
  • grant giving activities by membership organisations, see 94.99

Source: the official APR activity classification.