WZ 68.11.2—Buying and selling of own non-residential real estate

Where 68.11.2 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. 68.11.2 Buying and selling of own non-residential real estate

What 68.11.2 includes

• Buying and selling own commercial land and non-residential buildings, e.g.: • Non-residential buildings, including office and industrial buildings, warehouses, hotels and other recreational buildings, exhibition halls, self-storage facilities, retail stores/shops and shopping centers • Data centers • Land
• Subdivision of commercial properties and non-residential buildings into parcels or units, without infrastructure improvements.

What 68.11.2 excludes

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

68.11.2 in other systems