Settlement of capital expenditures with KOWR after the end of the lease agreement – what should the lessee know?
The end of an agricultural property lease agreement with the National Agricultural Support Center (KOWR) not only requires the property to be surrendered, but also marks the crucial moment when the settlement of investments made by the lessee during the term of the agreement arises.
Many lessees incur significant expenditures over the years to modernize facilities, build infrastructure, improve farm functionality, or adapt the property to their business. After the lease ends, it is crucial to determine whether and to what extent these expenditures can be settled, and how to effectively protect their rights.
In the latest article published on our blog turczanieruchomosci.pl, our team member, attorney-at-law Łukasz Kwaśnik, discusses in detail the principles of settling capital expenditures with the KOWR. The author highlights the importance of the lease agreement provisions, the provisions of the Civil Code, and the proper preparation of documentation confirming completed investments.
The article also presents practical aspects of dealing with the KOWR – from the analysis of incurred expenditures, through their valuation, to negotiations regarding settlement methods.
We invite you to read the full publication. More: https://turczanieruchomosci.pl/2026/06/15/rozlicza-nakladow-inwestycyjnych-z-kowr-po-zakonczeniu-umowy-dzierzawy-co-powinien-wiedziec-dzierzawca/.
