Back to directory
68.10

Buying and selling of own real estate

- 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

Name
Buying and selling of own real estate
Sector
L - Real estate activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: real estate activities are an excluded area.

Usually 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

Usually excludes

  • development of building projects for sale, see 41.10
  • subdividing and improving of land, see 42.99

Source: the official APR activity classification.