Legally speaking, leasing is the "loan of a capital object for use over a specific period of time in return for financial consideration." In reality this represents an alternative form of investment financing. It is an essential instrument for strategic corporate management.
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The term "leasing" comes from English and translates as "Uthyrning" ("hire") in Swedish. Leasing, however, is not precisely the same as "Uthyrning". There are, in fact, a number of significant differences which often make leasing the optimum solution.
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| – | Leasing comprises components of financing. Depending on the kind of agreement, purchase of the leased object after the basic leasing period expires is expressly offered from the outset.
| | | – | In the case of "Uthyrning" (hire) the investment decision is made by the hirer. In the case of leasing you choose which object is to be bought and who will deliver it.
| | | – | In the case of “Uthyrning” (hire) the responsibility for administration and maintenance lies with the hirer. In the case of leasing you act as an owner in most cases. You ensure, for example, the necessary maintenance of the leased object. And you choose where the necessary insurance will be taken out. You may, however, also leave these tasks to Deutsche Leasing.
| | | – | Leased objects are carried on the leasing company's balance sheet and not on the user's balance sheet. As a result, the leasing instalments are tax-deductible business expenses. Therefore, for you, leasing is a balance-sheet and finance-strategic control instrument.
| | | – | In the case of operating lease agreements, the leasing company assumes the asset risk at the end of the lease agreement. This makes it easier for you to handle economic fluctuations and to manage innovation. | |
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