Leases

 

 

                                                           leasing

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                                                             leasing

Fundamentals of the motor vehicle lease
Leasing is the medium term transfer of use of the lessor financed leasing item to the lessee (no purchase, no acquisition or transit financing).
 Leasing is in competition with three-way financing and hire-purchase. With the business of leasing, a contract of use for a certain "good" on time (in the case of motor vehicles and also on KM) is concluded between two contractual partners.


First of all, we differentiate between four types of leasing

    Contract with residual value settlement
    Termable contract with final payment
    Contract with the tendering right of the lessor
    Contract with mileage

 
To 1) Contract with residual value account

Lessee guarantees the calculated residual value. From the additional proceeds he gets 75%. He has to make up for a shortfall. To 2) Contract with final payment (rarely in the case of motor vehicle leasing) The contract can be terminated by the lessee after expiry of a non-cancellable basic rental period against payment of the unamortised costs. The proceeds for the vehicle will be credited with 90%. To 3) Contract with right of tenderThe lessor has the right to offer the lessee the vehicle for sale at the end of the contract. The purchase price is determined upon conclusion of the contract. There is no right of acquisition of the lessee. Re 4) Contract with mileage billMore and shorter mileage shall be paid by the lessee or reimbursed by the lessor. The lessor assumes the marketing risk. The lessee must return the vehicle in a condition free from defects and damage, which must be commensurate with age and mileage.
Operational leasing: the lease

Operational leasing (also known as operating leasing) is more of a classic tenancy, which differs significantly from the other leasing types: the contracts run for a shorter period of time and are flexible due to short-term termination rights. Unlike finance leases, the costs of repairs, maintenance and insurance are the responsibility of the lessor. After the contract ends, the vehicle is then leased to another lessee. Operational vehicle leasing is especially worthwhile if you want to increase your vehicle fleet at short notice and remain flexible. You can deduct the lease payments as operating expenses.

Fundamentals of the motor vehicle lease
Leasing is the medium term transfer of use of the lessor financed leasing item to the lessee (no purchase, no acquisition or transit financing).

Leasing is in competition with three-way financing and hire-purchase. With the business of leasing, a contract of use for a certain "good" on time (in the case of motor vehicles and also on KM) is concluded between two contractual partners.

With the business of leasing is between two Contracting Africans a license agreement for a particular "good" (in motor vehicles may also KM) closed on time.

Here, the lessor has the right to a certain reduction in price if he rented his property.

The lessee determines to which type of goods it is to present. In Kraftfahrzeuggewerbe there are a number of leasing companies. Nevertheless Leased vehicles are often also offered on the individual vehicle manufacturers. Lease agreements provide for the requirements set out by the lessor of the Conditions of Use of both parties rights and obligations to the user contract.

Such a transfer of ownership to the lessee must not be primary goal, because otherwise this type of contract is fiscally considered a lease-purchase agreement. Contracted flows and distribution channels are defined in detail.

Basically, the lessor has the right to a certain amount of revenue if he leases his property. The lessee determines what kind of good it should be.
Whether residual value fixation or Service Leasing Art. Leasing zero or even into a lease agreement with the participation of the lessee at the recovery creates revenue, first is always carefully the Conditions of Use by Read. Sometimes it can happen, the lessee and the lessor can not agree upon redemption of the goods as such. B. from the lessor's perspective is the "good" (vehicle) is damaged or returned to a wrong date.

Depending on the previously concluded contract terms, it may be that thus commissioned the Leasingesellschaft as lessor an expert in order to obtain a proof of status or possible damage to your vehicle firsthand. However, the lessee has to make the right end of the term check the return policy before it is aufgefordet by the lessor, if necessary, to provide high demand payments.
In the automotive industry there are a variety of leasing companies.

Nevertheless, leasing vehicles are often also offered via the individual vehicle manufacturers.

Lease agreements include the provisions of the terms and conditions of both parties to the rights and obligations of the contract of use specified by the lessor.

For example, a transfer of ownership to the lessee may not be a primary goal, as otherwise this type of contract will be tax-deductible as a hire-purchase agreement.

Regardless of whether residual value fixing or service lease type, zero lease or even a leasing contract with participation of the lessee in the realization proceeds is created: Always read carefully the terms and conditions!

Sometimes it may happen that the lessee and the lessor do not agree on the return of the goods, as z. For example, from the lessor's point of view, the "good" (vehicle) was damaged or returned on a wrong date.

Depending on the previously agreed terms and conditions, it may be that the lessor as a lessor thus commissioned an expert to obtain first-hand evidence of condition or possible damage to the vehicle.

However, the lessee also has the right to have the return conditions checked before the end of the term before being requested by the lessor, if necessary, to make high additional payments.

Furthermore, a distinction is made between private and business leasing