Studia i Prace WNEiZ US

In this article real estate leasing in Poland by the group layout of the contracts, entities engaged in the leasing market, and the changes of the discussed phenomena over time were analyzed. The leasing development in Poland was connected to the political changes of the beginning of the 90s of the past century. That notwithstanding, only just the leasing contract regulation in the legal system contributed to its spreading. In most of the cases this method of financing is related to the machinery and equipment, means of transport, and less often real estate acquirement. Over 60% of real estates within the leasing are office and commercial facilities, while hotel, leisure, and industrial facilities are financed to a lesser extent. The low share of real estates in leasing taken generally has become a premise of the undertaken research and the search for the barriers of real estate development in Poland. In the empirical study the reports of the Polish Leasing Association and the available data from the official statistics were used. As a result, the legal barriers and economic premises related to the risks of such real estate financing method on the Polish market were pointed out.