With the financing leasing (also: Finance leasing) as typical leasing over-rolls the leasing giver the investment risk on the lessee. The giver carries thus only the credit risk and possibly agreed upon services. The lessee is economical owner fortune article thes subject of such contracts is a firm basic renting time, within those a notice by the lessee is impossible. Main criteria financing leasing after international accounting it is that the currency of the contract covers the substantial part of the life span fortune article (after US-GAAP >75%) or that the majority of the bar value of the leasing article over the payments by instalments is financed (after US-GAAP >90%).

These characteristics differentiate the financing leasing from the Operate leasing:

• Firm basic renting time without right to give notice during a relevant period of the service life
• The investment risk carries the lessee
• Applicably in principle to all goods
• Procurement of capital and credit risk carries the leasing giver
• Most different options at expiration of the basic renting time (purchase, return etc., in particular, if the transition takes place to special conditions)
• Measures for the preservation of value carries the lessee (maintenance, insurance)
• Leasing article is a special preparation for the lessee and can not of third be used.

By the various possibilities of the contract design a clear statement about the balance of the leasing object is not possible. After the principles here however frequently "“Substance over form"” applies for international accounting - the principle. That is, that always business practice applies. About in fact only if the lessee can use the article, this is to be classified as Finance leasing, even if in the contract something else one represents.

Balance after German handels and tax law

The question about the balance due to the leasing article with the leasing giver or - taker and thus the fiscal deductibility depend on which is to take place with the article after the basic renting time. Here four contract variants are to be differentiated:

• Leasing contracts without optional right

are present, if no agreement over the use is met after the basic renting time

• Leasing contracts with Kaufoption

Here the right is entitled to the lessee to acquire the article at expiration of the basic renting time.

• Leasing contracts with renting extension option

with these is granted to the lessee to extend the renting relationship

• Leasing contracts with automatic renting extension

with these the rent extends automatically by a contractually specified period, if the contract were quit neither by leasing givers, still by the lessee.

In detail the leasing article is added to the leasing giver after the leasing decree Federal Ministry for finances, if the basic renting time between 40-90% of the service life amounts to and if the contract

• not is equipped with an optional right or
• with agreed upon Kaufoption a purchase price plans, which is larger or equal to the net book value

or

• a renting extension option plans and the connection rent more highly is accordingly than the linear writing-off rate of the list price.

The net book value is computed over the linear writing-off by the list price of the leasing object.

For the investor it is usually a fiscal advantage, if the leasing article is balanced with the leasing giver.

Articles in category "Financing leasing"

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