Buying and selling of own real estate

This class includes: - buying and selling of self-owned real estate, e.g.: • apartment buildings and dwellings • non-residential buildings, including office buildings, industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls, self-storage facilities, retail stores/shops, and shopping centres • data centres • land

This class also includes: - subdividing real estate into lots, without land improvement

This class excludes: - subdividing and improving self-owned land for later sale, see 68.12 - development of building projects for sale, see 68.12