Liquidated damages or remuneration?

The conditions prevailing on the market are forcing landlords to make their lease offers more and more competitive. Some of their options pose real difficulties in terms of compliance with existing taxation law. Buying out tenants is a good example of these, and one which has been spreading A typical method of searching for tenants is to outsource the task to real estate agents. Tax offices do not challenge the deductions of real estate agent commissions for income tax purposes, even if a given agent was not successful in executing a lease with a potential tenant. This is because such expenses are incurred by a landlord in a reasonable and justifiable manner, i.e. to generate revenue.Winning tenants by buying out tenants (i.e. purchasing their lease agreements) from the present landlords is common practice in international business. In Poland however, this option has not been very popular. Money for a tenantA lease is usually bought out when a tenant needs larger office space or high