Who is it profitable to lease real estate?


Very often, in the initial stage of the company's existence, an entrepreneur - mainly for savings reasons - decides to run it in his own apartment or house. With time, as employees are hired and the business grows, there comes a time when it becomes necessary to provide larger, better located and adequately equipped premises. There are many possibilities - incl. renting, buying on a loan or leasing real estate. Why is it worth being interested in the third of these options and who is it intended for? We will answer these questions in this article. We invite you to read.

Real estate leasing - what is it?

On the basis of the lease agreement, the lessor enables the lessee to use a specific item against payment. How does it look in practice? The user pays the fees specified in the contract - often the so-called initial payment and obligatory leasing installments, thanks to which he can use the thing provided by the financing party. At this point, it is necessary to point out a very important issue that distinguishes this form of financing activities from, for example, a lease contract. Well, a lease contract - unlike a lease - does not provide for the transfer of ownership of the thing that is the subject of the contract.



The moment of transfer of ownership depends on the type of lease. There are two main types - operational and financial. The first is characterized by the fact that the leased asset remains in the lessor's property throughout the term of the contract, which is obliged to depreciate it. The user may buy and show the given item in the fixed assets register, but only after the end of the contract period. Financial leasing, on the other hand, requires showing the subject of the lease in the lessee's fixed assets at the time of concluding the contract. What's more, the purchase of a given asset takes place with the payment of the last leasing installment.


Leasing companies are outdoing each other in their offers, increasingly expanding the catalog of leased items. Polish enterprises more and more often decide to lease real estate, appreciating the advantages of such a solution. In this way, you can finance various types of buildings - commercial, service, production or residential. The offer includes both individual premises and entire buildings, production halls, warehouses and even hotels.

Real estate leasing - why is it worth it?

Leasing has many advantages. First of all, the company does not have to be as financially sound as it does when applying for a loan. The potential lessor does not check the creditworthiness of his client - the security he can offer is important to him. Another one concerns the possibility of a tax-beneficial settlement of the purchase financed in this way. In the case of operating leasing, the entrepreneur may include all expenses (initial payment, leasing installments, operating costs) as tax deductible costs, thus reducing the tax base. In the case of the second of the previously discussed forms of leasing, the cost will be depreciation write-offs and the interest part of installments.

Real estate leasing - for whom?

Virtually every company can use this option - there are no restrictions in this respect. However, it should be remembered that for some entities it will pay off more, others less. Property leasing is intended primarily for companies that do not have satisfactory creditworthiness. In this case, the security for the leasing company is the property itself - in the event of customer dishonesty, it may terminate the contract, recover its subject and quickly find a new user. Another group of real estate leasing recipients are enterprises that want tax reliefs.

What's more, this type of financial services is directed mainly to large or medium-sized enterprises that have a relatively stable situation and are ready for long-term repayment of installments. Before making a decision, every entrepreneur considering real estate leasing must carefully analyze his options, find out on what conditions he can sign such a contract and confront it with, for example, a loan available to him. It is very important to adapt this choice to the needs of your business.