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68.20

Rental and operating of own or leased real estate

- rental and operating of self-owned or leased real estate: . apartment buildings and dwellings . non-residential buildings, including exhibition halls, self-storage facilities . land - provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis

Name
Rental and operating of own or leased 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

  • rental and operating of self-owned or leased real estate:; apartment buildings and dwellings; non-residential buildings, including exhibition halls, self-storage facilities; land
  • provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis

Usually excludes

  • operation of hotels, suite hotels, holiday homes, rooming houses, campgrounds, trailer parks and other non-residential or short-stay accommodation places, see division 55

Source: the official APR activity classification.