Real estate leasing

Real estate lease agreements can be concluded for buildings and land. The following variants are most common:

1. The leasing company acquires land and buildings and concludes a leasing contract with the lessee.
2. The leasing company acquires the property, erects the building desired by the lessee as "client" and concludes the leasing agreement.

Decisive for the attribution (accounting) of the property are the provisions of the Real Estate Leasing Decree. In order to optimize the design of real estate leasing contracts, the lessee is a special purpose company founded for the leasing contract, whose shareholder is the leasing company. The lessee may also hold shares in the company.

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