Non-residential building sales on a fee or contract basis

**Includes:** - real estate agency and brokerage services related to the sale of non-residential buildings and associated land, such as offices, factories, hotels, shops, etc., and similar intermediation services involving buying, selling and renting of non-residential buildings and associated land, on a fee or contract basis

**Excludes:** - sale of land on a fee or contract basis, cf. 72230