Leasing in Germany, especially balance assignment is based on decrees of the German ministry of finance.
In the following we the main terms of leasing will be described.
Leasing with cancellation option
This contract allows a flexible adaptation to the individual company needs. After lease term it is possible to return without closing payment or to buy it.
After the fixed term (minimum 40% of depreciation term) you have the choice to:
- Cancel the contract
- Go forward using the machine
- Object is on lessor´s balance
Leasing with sell-option
There is no full amortization during the lease term. The calculated residual value leads to lower monthly installments.
At the end of the lease term you have the choice to:
- Return the machine
- Buy the machine
- Go forward using the machine
- Object is on lessor´s balance
Leasing with buy-option
At the end of the lease term you have the option to buy the machine for defined conditions. After expiration of the lease validity you have the choice to:
- Return the machine
- Buy the machine
- Go forward using the machine
- Object is on lessor´s balance
Hire-purchase
With hire-purchase you have the free choice of the depreciation method as well as using defined investment subsidies.
- On-balance with the hire-purchaser (customer)
Operate Leasing
Operate lease put the pure use of the machine over a cleary defined term in the foreground. Lease installments are orientated on the actual use. Lessee will return the machine at the end of term to the lessor.
- On-balance with the lessor
In Europe IAS/IFRS (International Accounting Standards/International Financial Reporting Standards) gain in importance. This is the counterpart to the North-American regulations within US-GAAP. Under these balance regulations almost only operate leases are to be activate on-balance of lessor.
Gladly we advise you personally and comprehensively. Please do not hesitate to contact us:
Leasing international
Please execute your inquiry directly to a company/agency in your country.
Locations worldwide
TRUMPF Leasing + Service GmbH + Co. KG
Johann-Maus-Straße 2
71254 Ditzingen
Telefon +49 (0) 7156/303-30280
Inquiry by e-mail