Deutsche Leasing Hungaria offers you innovative, tailor-made financing concepts. They make it possible for you to acquire first-class production equipment and production facilities, including those supported by federal investment subsidies.
|
Operational Leasing
| – | Purchase of the leased object via the leasing provider
| | | – | The lessee is given the sole right of usage
| | | – | The leasing provider enters the leased object onto his books – thus ensuring financial neutrality for the lessee
| | | – | Leasing payments are operating expenses and can be deducted by the lessee
| | | – | Sales tax is charged for the leased equipment and is pre-tax deductible
| | | – | A residual value remains at the end of the lease
| | | – | Options at the end of the lease include: return the equipment, extend the lease, purchase the equipment at market value via the lessee or a third party | |
|
|
Finance leasing with and without purchase option
| – | On the balance sheet the leased object is classified as property of the lessee and deducted accordingly He is responsible for all expenses relating to the leased object
| | | – | When the lease contract expires the lessee automatically receives all legal rights of ownership
| | | – | Finance leasing agreements with a purchase option ensure that the lessee can purchase the object at a guaranteed price when the contract expires
| | | – | Sales tax for the entire lease object is due at the beginning of the lease period and can be used entirely as a pre-tax deduction. In the case of Finance leasing with purchase option sales tax is due for the capital portion of the leased object
| | | – | The sales tax is due for the leased object and qualifies as a pre-tax deduction
| | | – | Leasing payments are comprised of money owed on capital and interest | |
|
|
Object-oriented loan
| – | The object is purchased by the individual making the loan; it is listed on the books and then written off
| | | – | The amount of the loan is based on the investment volume; the duration of the loan is usually based on the time it takes to write off the investment object
| | | – | Payments are agreed to at the beginning of the loan period – thus making planning easier
| | | – | The investment subsidies are paid off in one sum from the promotional program | |
|
|
|
|
Search
Increase Font Size
Print
Suggest