Leasing składników majątku – skutki podatkowe dla korzystającego
Leasing of property components – tax consequences for the beneficiary

Summary/Abstract: A company's development is an essential task for any entrepreneur. To start a new business or expand the existing range, the entrepreneur must, above all, achieve funds for in-vestment. Capital requirements normally exceed the available financial resources, which makes it necessary to obtain missing capital from external sources.One of the forms of business financing is leasing – especially attractive for entrepreneurs, who are just starting their business. It gives the possibility to finance investments from outer funds, i.e. from financing entity, which is particularly useful in situations, when the potential customer’s orders cannot be met due to technological shortcoming of an entrepreneur.The purpose of the publication is to present leasing in terms of tax implications for entre-preneur (beneficiary), especially in the field of income tax.

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