What legal aspects should be taken into account when handing over a plot of land...?

Good day.

The land lease agreement is concluded in writing and may be notarized at the request of one of the parties.

In the land lease agreement, it is important to specify such conditions as object of lease (cadastral number, size and location of the land plot), date of conclusion and term of validity of the agreement, information about rent (size, indexation, settlement conditions and liability for non-payment), and other conditions may be specified, upon agreement of the parties. If measures are provided to improve the leased object, then an agreement on reimbursement of costs for such measures is attached to the contract.

In order to conclude a contract for the lease of a plot of land from privately owned lands, it is necessary to obtain the consent of the lessor and the person who has the right to lease the plot of land in accordance with the law. In the case of state-owned or communal lands, it is necessary to obtain a decision from the relevant executive authority or local self-government body - the lessor.

The object under the land lease agreement is considered transferred by the lessor to the lessee from the moment of state registration of the right to lease.

The model contract can be found at https://zakon.rada.gov.ua/laws/show/220-2004-%D0%BF#n10.

Regarding the land tax, it should be noted that it is levied on land owners.