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Anyone entitled to use the property (that is, as a rule, the owner or landlord) may grant that right by (contract) lease (for the rights in rem, see “transfers of property rights“). Leasing based on the use of the property is distinguished in different types (civil, commercial, professional, etc.) and is governed by the corresponding provisions.

We undertake to promptly and effectively guide you on all aspects of your lease, by drafting the lease agreement, making the necessary tax returns, as well as its abnormal development, such as when the lessee does not pay the agreed rent (payment order), causes damage in the lessee’s property or in violation of the terms of the lease, does not assign the lessee’s property at the end of the lease (lawsuit or lease order) and in any other case.

Important! The lease can also be made orally (although we do not recommend it). The declaration of the lease to AADE (Independent Public Revenue Authority) through the “taxisnet” electronic platform is not a lease. However, if such a declaration has been made and the tenant has accepted it, it shall serve as evidence of the parties’ oral agreement.

A particular category of leases is known as “financial lease”, which is essentially a financing model. It is governed by specific provisions and is used as a way of financing entrepreneurs or buying vehicles.

Apart from the real property, it is possible to lease a right. Practical application is to lease a booth shop. The rental of this right is subject to the issue of a relevant license by the relevant municipality, which by law grants the tenant the right to exploit the booth to the lessor and in turn renters it to the lessee. This lease is also addressed by the tax administration (a different way of declaring a lease, a different way of retaining income and taxing income from exploitation).