Back to directory
68.31

Real estate agencies

This class includes the provision of real estate activities by real estate agencies: - intermediation in buying, selling and rental of real estate on a fee or contract basis - advisory activities and appraisal services in connection to buying, selling and rental of real estate, on a fee or contract basis - real estate escrow agents activities

Name
Real estate agencies
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

  • This class includes the provision of real estate activities by real estate agencies:
  • intermediation in buying, selling and rental of real estate on a fee or contract basis
  • advisory activities and appraisal services in connection to buying, selling and rental of real estate, on a fee or contract basis
  • real estate escrow agents activities

Usually excludes

  • legal activities, see 69.10

Source: the official APR activity classification.