Definition / Belongs to this divisionThis division includes:
- purchase and sale of own property:
- flats, residential buildings
- non-residential buildings, including exhibition halls, exhibition halls, warehouses and shopping malls
- land, housing plots
also belongs to this sectorThis division also includes:
- subdivision of real estate without activity that increases the value of the land
It belongs to this branch - Hungarian supplementThis division includes - Hungarian supplement:
The property, which appears here as its own property, is included in the company's accounts as a commercial commodity. The sale of real estate recorded among tangible assets does not constitute an economic activity.
It does not belong to this sectorThis division excludes:
- building investment for sale, see 41.10
- parcelling of real estate with land value increase activities, see 42.99

Definition / Belongs to this divisionThis division includes:
- renting and operating of own or leased real estate:
- flats, residential buildings
- non-residential buildings, including exhibition halls, exhibition areas, facilities for storing the lessee's own goods and shopping centers
- land, housing plots
- rental of dwellings and furnished or unfurnished dwellings or apartments for long-term use, typically on a monthly or annual basis
also belongs to this sectorThis division also includes:
- investment in buildings for own operation
- operation of a site for residential containers and other mobile accommodation
It belongs to this branch - Hungarian supplementThis division includes - Hungarian supplement:
- rental and operation of state-owned real estate in use
- renting the apartment, if it functions as a separate apartment, ie in addition to the living room which has its own exclusively used restrooms (kitchen, bathroom)
It does not belong to this sectorThis division excludes:
- operation of hotels, apartment hotels, boarding houses, campsites, truck parks and other non-residential or short-stay accommodation establishments, see sector 55
It does not belong to this branch - Hungarian supplementThis division excludes - Hungarian supplement:
- rent of accommodation with bathroom, without kitchen or rent of rooms with shared bathroom, for short stays, for tourist purposes, see 55.20
- renting out accommodation with bathroom, without kitchen or renting out rooms with shared bathroom, not for tourist purposes, see 55.90