Management of real estate on a fee or contract basis

Management of real estate on a fee or contract basis

Name
Management of real estate on a fee or contract basis
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

  • Management of real estate on a fee or contract basis

Usually excludes

  • legal activities, see 69.10
  • facilities support services (combination of services such as general interior cleaning, maintenance and making minor repairs, trash disposal, guard and security), see 81.10
  • management of facilities, such as military bases, prisons and other facilities (except computer facilities management), see 81.10

Source: the official APR activity classification.