Buying and selling of own real estate

68.10
Buying and selling of own real estate
This class includes:
- buying and selling of self-owned real estate:
  • apartment buildings and dwellings
  • non-residential buildings, including exhibition halls, self-storage facilities, malls and shopping centres
  • land
This class also includes
- subdividing real estate into lots, without land improvement
This class excludes:
- development of building projects for sale, see 41.10
- subdividing and improving of land, see 42.99