In a tenant's market, signing bonuses for entering into
a lease raise interesting tax issues
In the world of commercial real estate, leases contain a great
many provisions that go beyond areas addressed by the Civil Code.
But often a key question is an array of financial incentives
offered by landlords seeking to let their space at a time when
supply continues to be high in Poland's largest cities. In the
case of office space, in addition to rent, key business issues in
the lease negotiations include the manner in which operating costs
are paid, the length of rent abatements, and the fit-out budget for
adapting office space to suit the tenant's needs—as well
as an additional incentive in the form of a one-off "signing
bonus" to tenants for entering into a lease with the landlord
for space in a specific building.