  The formal expression for the most general polarization observable in elastic
electromagnetic lepton hadron scattering at low energies is derived for the
nonrelativistic regime. For the explicit evaluation the influence of Coulomb
distortion on various polarization observables is calculated in a distorted
wave Born approximation. Besides the hyperfine interaction also the spin-orbit
interactions of lepton and hadron are included. For like charges the Coulomb
repulsion reduces strongly the size of polarization observables compared to the
plane wave Born approximation whereas for opposite charges the Coulomb
attraction leads to a substantial increase of these observables for hadron lab
kinetic energies below about 20 keV.
