EN
Land lease contracts have been major legal instruments of ownership changes since the Agricultural Privatization Law came into effect in Poland. However, several factors have to be taken into account to find out whether this form of ownership changes can be considered efficientand profitable. The factors include rental charges, terms of payments, interest rates, exemptions, etc. The rental charges calculated by the Agricultural Ownership Agency of the State Treasury very depending on the asset leased. Such an approach seems to be fully justifiable provided that the values are treated as bottom or minimum rates. New regulations are required for maximum rates which have to be fixed, but varied depending on the region.