---
alternate_lang: de
category: Library
date_added: '2026-04-05T19:59:37.849756+00:00'
date_modified: '2026-04-05T19:59:37.849792+00:00'
description: 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...
keywords: []
lang: en
title: Utilisation rate
type: article
url: http://leasing-pilot.com/en/know-how/library/utilisation-rate/
---



1. [Know How](/en/know-how/)
2. [Library](/en/know-how/library/)
3. Utilisation rate

# 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...

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, sometimes even at the beginning of the next calendar quarter. This extends the total term of the financing, so that for leasing to be tax deductible, care must be taken to comply with the 90% rule.

In addition, there is a remuneration regulation (so-called utilisation rate) for this period until the start of the contract in the amount of a 30th of the agreed rate per day.

These two contractual provisions therefore slightly extend the term of the financing and increase the overall financing costs. LeasingPilot will be happy to advise you on the effects.




### More in this category

[Financing of Software Licenses](/en/know-how/library/financing-of-software-licenses/)
[Leasing](/en/know-how/library/leasing/)
[Hire purchase](/en/know-how/library/hire-purchase/)
[Leasing - advantages](/en/know-how/library/leasing-advantages/)
[Tax differences Leasing vs. hire purchase](/en/know-how/library/tax-differences-leasing-vs-hire-purchase/)
[Sale & lease back](/en/know-how/library/sale-lease-back/)
[Input tax/VAT](/en/know-how/library/input-taxvat/)
[Does equipment leasing offer tax advantages?](/en/know-how/library/does-equipment-leasing-offer-tax-advantages/)
[How do leasing and hire-purchase agreements fit in with financial covenants?](/en/know-how/library/how-do-leasing-and-hire-purchase-agreements-fit-in-with-financial-covenants/)
[Maintenance costs Part of the leasing rate within the meaning of Sec. 8 No. 1 German Trade Tax Act (GewStG)](/en/know-how/library/maintenance-costs-part-of-the-leasing-rate-within-the-meaning-of-sec-8-no-1-german-trade-tax-act-gewstg/)
[Disclaimer](/en/know-how/library/disclaimer/)