Financial leasing

Financial leasing

Financial lease advantages

Leasing costs
Depreciation and other costs related to the leasing agreement (interest and fees) are recognised as costs in your business books.

Ownership of the leased asset
After expiry of the leasing agreement, you become the owner of the leased asset.

Tax treatment
VAT is calculated on the net value of the leased asset and is deductible (depending on the type of your business and the leased asset).

Distinctions between operating and financial leasing for legal entities




Leased asset

• Depreciation in the leasing company's business books

• The leasing company is the legal and economic owner of the leased asset.

• Depreciation in the lessee's business books

• The lessee is the economic owner of the leased asset, while the leasing company is the legal owner of the asset.


• VAT is calculated on a monthly basis for the leasing service when the invoice has been received.

• VAT is calculated on the leased asset’s net value

• After delivery, the lessee receives an invoice from the leasing company and can ask for VAT refund, depending on the type of business performed and the leased asset

Agreement expiry

• The leased asset is returned to the leasing company and a new lease arrangement can be agreed for a new and more modern asset

• Title to the asset is transferred to the lessee (after repayment)

How to get a lease


You can ask a dealer directly for an offer or have RLBH do it for you. When you have selected the asset to lease, you will provide us with the offer and a completed leasing request with the necessary documents. After a check of your creditworthiness and approval by Raiffeisen LEASING, we will invite you to sign the contract and related documents. Then you can take over the leased asset of your choice!