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AVANGARD LEASING - LEASING deals in Belarus

COMPANY LEASING IN BELARUS FOR INVESTORS WORKING TOGETHER
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+ 375 44 555-40-20
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LEASING IN BELARUS

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Leasing activities in the Republic of Belarus started in 1991 with the first market changes. The initiative started from local entrepreneurs and wasn’t supported by the state at the starting stages.

However by 1993 leasing became a considerable part of economic activities , and therefore the country had to develop norms and regulations for it. First instructional guidelines regarding the accounting of leasing operations were approved by the Ministry of Finance of the Republic of Belarus and issued in 1994. Belarus appeared to be the first CIS state to create legal basis for leasing activities. However, though the guidelines were of high importance, they still covered only one part of activities of a leasing company, namely accounting.

“Regulation on leasing activities on the territory of the Republic of Belarus” was developed in February 26, 1996 and approved by the Ministry of Economy. This was a basic regulation: leasing was specified as a separate activity, defined by certain features, the definition of a leasing object was given and basic regulations for leasing contracts were specified, etc.

Today any movable or immovable property included into the main assets according to the classification, as well as software means and working tools that secure the functioning of leased main assets can be considered object of leasing in Belarus. It is also specified that the property used for personal (family) or everyday needs or land lots can not be the object of leasing. This proves that the Regulation does not cover household leasing.

In accordance with the legislation of the Republic of Belarus, a Lessee, that is a party in a leasing transaction, can be either a legal entity or an individual entrepreneur. An individual can not be a Lessee. A Lessor shall only be a legal entity. The rules specified above apply both to Belarusian and foreign Lessors. Leasing activities do not require licensing.

 

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