What are the details of the obligatory Zakat on the mentioned properties, and what are the properties on which Zakat is not obligatory?

Zakat is due on trade goods owned by a person with a firm intention to trade at the time of acquisition. If one intends personal use after the intention for trade, and then reverts to the intention for trade, it does not become an article of trade unless it is sold and a full year passes on its price.

If the intention for trade is not firm or is hesitant, then no zakat is due on it. This includes: 1. Zakat is not obligatory on a holiday duplex due to the absence of the intention for trade. 2. There is no zakat on a city apartment as long as the intention for it is personal use. If it is sold, its price is subject to zakat if a full year passes on it. However, if it is spent before the year passes, there is no zakat on it. 3. There is no zakat on two apartments designated for children. If one of them is sold, its price is subject to zakat if a full year passes on it before it is spent. 4. There is no zakat on a shared apartment due to hesitation in the intention for trade. If it is sold, its price is subject to zakat after the passing of a full year. If it is spent before the year passes on purchasing a taxi, there is no zakat on the car itself. Its rental income is subject to zakat if it reaches the nisab (minimum threshold) and a full year passes on it. 5. Regarding shops: if they are built with the intention of selling, then zakat is due on them. If they are built for rent, then zakat is on the rental income. If they are built for personal use in trade (for the shop itself), then no zakat is due on them.