Leasing (Kaufmiete). -. Bankkredite. Abbildung 4: Arten der Finanzquellen. 34. Im Rahmen dieser Arbeit soll lediglich auf diejenigen Finanzierungsformen ...
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Note added at 16 mins (2007-06-04 14:41:06 GMT)
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tools.ba-ca.com/l_de/glossar.html; Mietkauf, Kaufmiete; Leasing ist einfach eine Miete mit Kaufoption. Der etablierte deutsche Ausdruck ist Mietkauf ...
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Note added at 19 mins (2007-06-04 14:44:12 GMT)
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What are the differences between leasing and hire purchase?
VAT - With hire purchase (often referred to as lease purchase) you pay all of the VAT with your first instalment. Leasing spreads the cost of the VAT which is applied to each monthly or quarterly instalments. In both cases you recover the VAT but with hire purchase the initial VAT can be a sizeable amount of cash for you to find for a few months.


TAX - Both finance methods provide you with savings to offset against your year-end taxable profits. With HP, you can claim 25% of the equipment cash price in the first year, then 25% of the balance in the second year and this continues on a reducing balance basis each year. With leasing, all the lease payments you make in the financial year can be offset against your taxable profits for that year.

Leasing can therefore be more tax efficient in the short term, if you buy something early in your financial year. On the other hand, if you make a sizeable purchase near your year-end, then hire purchase might be more tax efficient for you.


OWNERSHIP - At the end of the hire purchase agreement, title to the goods passes to you for a small transfer fee, usually £50 - £100.
At the end of a lease you generally have two options:-
To continue leasing, on an annual basis for an annual.
You can gain title to the equipment via a third party.


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Note added at 24 mins (2007-06-04 14:48:39 GMT)
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Die Zinsen sind vom fallenden Kapital zu bezahlen (Ausnahme: siehe Leasing). ... und komplette Anlagen besteht auch die Möglichkeit der Kaufmiete (Leasing). ...
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