Finanzverwaltungskonforme Anforderungen an Finanzierungsleasingverträge
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Finanzverwaltungskonforme Anforderungen an Finanzierungsleasingverträge

Finanzverwaltungskonforme Anforderungen an Finanzierungsleasingverträge


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About the Book

Masterarbeit aus dem Jahr 2017 im Fachbereich BWL - Investition und Finanzierung, Note: 1,7, Ruhr-Universität Bochum, Sprache: Deutsch, Abstract: Finanzierungsleasing ist heute die beliebteste Finanzierungsform deutscher Unternehmen. So bevorzugen 34 % Leasing, gefolgt vom Kredit mit 32 %. Was macht das Leasing für Unternehmer und Selbstständige so interessant? Leasing ist steuerlich vorteilhaft. So können Leasingnehmer ihre Leasingraten in voller Höhe als Betriebsausgaben von der Steuer absetzen. Voraussetzung ist, dass nicht der Leasingnehmer, sondern der Leasinggeber wirtschaftlicher Eigentümer des geleasten Objektes ist. Die Finanzverwaltung hat hierzu in ihren Leasingerlassen von 1971, 1972, 1975 und 1991 verschiedene Anforderungen an die Leasingverträge gestellt. Die vorliegende Arbeit untersucht, wie Leasingverträge auszugestalten sind bzw. welche Anforderungen erfüllt sein müssen, damit die Zurechnung zum Leasinggeber erfolgt und dieser somit wirtschaftlicher Eigentümer des Leasingobjektes ist. Ausgehend davon soll die Frage beantwortet werden, welche Vertragsvarianten für den Leasingnehmer von steuerlichem Vorteil sein können. Finance leasing is today the most popular form of financing in Germany: 34 % of German companies prefer leasing, followed by credit with 32 %. What makes leasing so attractive for entrepreneurs and self-employed persons? Leasing creates tax benefits. Consequently leasing rates are tax deductible, provided that the lessor - not the lessee - is the beneficial owner of the leased asset. For this purpose, the financial administration has specific requirements concerning the design of lease contracts. This thesis investigates how lease contracts are designed and which requirements must be met to ensure that the leased asset is economically attributed to the lessor. Based on this, the thesis gives an overview of which types of contracts the lessee can benefit from tax advantages.


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Product Details
  • ISBN-13: 9783668535930
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 177 gr
  • ISBN-10: 3668535930
  • Publisher Date: 27 Sep 2017
  • Height: 210 mm
  • No of Pages: 88
  • Spine Width: 5 mm
  • Width: 148 mm


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