Buying and selling of own real estate

This class includes: - buying and selling of own or other real estate: apartment buildings, detached houses, flats, land, non-residential buildings and structures, including showrooms, warehouses and commercial premises - subdivision of land, without land improvement. Excludes: - preparatory work for the construction of buildings intended for subsequent sale, see 41.10.0 - land improvement work (construction of additional roads, auxiliary structures), see 42.99