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Financing of Software Licenses

Additional costs for customization can also be financed!

Leasing

Leasing is basically comparable to renting. It is therefore a temporary transfer of use in return for payment, whereby the legal and, in principle, also the ...

Hire purchase

Hire purchase comes in two varieties, genuine and non-genuine hire purchase.

Leasing - advantages

Leasing is a financing instrument with many advantages:

Tax differences Leasing vs. hire purchase

Leasing (finance leasing)

Sale & lease back

Sale & lease back is a special form of leasing in which the leasing company does not buy the leasing asset from a third party supplier, but from the lessee i...

Input tax/VAT

If you are entitled to deduct input tax, which should be the rule, the acquisition costs for leasing purposes and the leasing instalments must always be stat...

Utilisation rate

In almost all leasing and hire-purchase contracts, the start of the contract, i.e. the start of the agreed term, begins on the first of the next month, somet...

Does equipment leasing offer tax advantages?

There are many advantages to leasing and hire-purchase, which we would like to present to you: Leasing often has undifferentiated "tax advantages", in partic...

How do leasing and hire-purchase agreements fit in with financial covenants?

Leasing and hire-purchase are generally regarded as financing solutions for SMEs - they can also bring their advantages to bear in combination with structure...

Maintenance costs Part of the leasing rate within the meaning of Sec. 8 No. 1 German Trade Tax Act (GewStG)

In a recently published ruling, the BFH (ruling dated October 20, 2022, file no. III R 33/21) for the first time commented on the interpretation of the term ...

Disclaimer

The information provided can, by its nature, be neither all-encompassing nor tailored to the specific needs of a particular individual case. It does not cons...