68 – Real estate activities

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

This class includes: - development of building projects for self-owned residential and non-residential buildings or civil engineering works by bringing together financial, technical and physical means to realise the building projects for later sale - subdividing and improving of self-owned land for later sale · This class also includes: - redevelopment of building projects for self-owned residential and non-residential buildings or civil engineering works to realise the building projects for later sale · This class excludes: - construction of residential and non-residential buildings, see division 41 - complete remodelling or renovating of existing residential or non-residential buildings involving several specialised construction activities, see division 41 - painting and glazing activities as part of maintenance, see 43.34 - construction activities related to land improvement, see section F - development of building projects for own operation, i.e. for renting out the space in these buildings, see 68.20 - architectural and engineering activities, see 71.1 - provision of architectural or engineering project management services for construction projects, see 71.1

This class includes: - rental and operating of self-owned or leased real estate: • 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, including agricultural and forestry land - provision of homes and furnished or unfurnished flats or apartments for more permanent use, on an annual basis or longer - operation of residential mobile home sites for primary residences - development of building projects for own operation, i.e. for rental of space in these buildings · This class also includes: - letting of roofs (e.g. for solar power installations) - rental of industrial plants and factories, including machinery and equipment - provision of space exclusively for animal boarding · This class excludes: - operation of hotels, suite hotels, holiday homes, rooming houses, camping grounds, trailer parks and other non-residential or short-stay accommodation places (including student accommodation) provided for less than one year, see division 55 - development of building projects for residential and non-residential buildings, for later sale, see 68.12 - rental of machinery, see 77.3 - residential care activities for older persons or persons with physical disabilities, including supervision and assistance in daily living, see 87.30

This class includes the intermediation of buying, selling and rental of real estate by bringing clients and sellers or service providers together for a fee or commission. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the client or the seller of the real estate or the provider of the real estate service. Revenue for the intermediation activities can include other sources of income (for example, revenues from selling advertising space to third parties). · This class includes the provision of real estate activities by real estate agencies or independent real estate agents: - intermediation in buying, selling and rental of real estate on a fee or contract basis · This class also includes: - real estate listing services · This class excludes: - activities of real estate escrow agents, see 68.32 - legal activities, see 69.10