WZ 68.11.1—Buying and selling of own residential real estate

Where 68.11.1 sits

1. M Real estate activities
2. 68 Real estate activities
3. 68.1 Real estate activities with own property and development of building projects
4. 68.11 Buying and selling of own real estate
5. 68.11.1 Buying and selling of own residential real estate

What 68.11.1 includes

• Buying and selling own residential land, residential buildings and apartments, e.g.: • Multi-family houses and apartments • Residential plots
• Subdivision of residential properties, residential buildings and apartments into parcels or units, without infrastructure improvement.

What 68.11.1 excludes

• Realization of construction projects for sale, see 68.12
• Subdivision and development of own land for later sale, see 68.12.1

68.11.1 in other systems