(Operational) leasing no longer suits you and you want to give it up. The best solution seems to be to make an assignment. You should consider the tax on leasing assignment first! In the case of companies settling on general principles or according to a flat tax, the matter is clear. But what are the obligations of people paying the lump sum of taxation? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski PhD regarding this issue.