TOL 2025 68203 → EMTAK 2025-equivalent (Estonia)

Gedeelde EU-bovenklasse

68.20

Rental and operating of own or leased real estate

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