... stments. After all, there is still a great need for Polish companies to renew their car fleets. Leasing in Poland has been legal since December 09, 2000 when the Common Book of Laws was amended for this purpose (Title XVII Leasing Contract Art. 7091 - 70918 KC.), the Corporation Tax Law (October 01, 2001) and the Accounting Law (January 01, 2002) have also been changed a ...

... ime income is generated with the leased object on a pay-as-you-earn basis. Balance sheet advantages. Since the lessor is the legal owner of the leased object and carries it on his balance sheet, the lessee does not incur a balance sheet extension. This has positive effects on the equity ratio and is very important from the Basel II point of view, for example. Tax advantage ...

... eriod and under certain conditions. Leasing object An economic good (mobile good or real estate), license, or immaterial or legal values, by which the right of use is transferred from the lessor to the lessee owing to a leasing contract. Leasing rate A charge mentioned in a leasing contract, which is paid by the lessee to the lessor for using the leasing object. It can t ...