financial leasing in terms of the Act on Income Tax
must be a minimum of 60% of the depreciation period based on depreciation groups in the Income Tax Act
the lessee activates the subject of the lease on his balance sheet and depreciates it
Operational leasing
a long-term contractual relationship
the lessee uses the subject of the lease for a set fixed period and makes regular leasing repayments
on expiry of the contract, the lessee returns the subject of the lease to the leasing company, or purchases the subject of the lease for a price, the level of which is stipulated by the Act on Income Tax
the subject of the lease is activated on the lessor’s balance sheet
the lessee can thus constantly renew manufacturing resources without the need to purchase them once the leasing period has ended
we only offer this to financially strong companies in cooperation with a supplier which guarantees the leasing company that it will purchase the subject of the lease once it has been returned by the lessee
operational leasing must be discussed individually with your relationship manager
Variability of currencies and repayment structure
fixed and variable financing
variable financing must be discussed individually with your relationship manager
variable interest rates are bound to the Euribor basic reference rate, which reflects development on the money market
the repayment schedule can be structured flexibly
repayments can be made regularly – monthly or quarterly
irregularly – instalments adapted to suit seasonal and other fluctuations in cash flows
when determining the total repayment period, we also consider the duration and form of use of the subject of the lease
if advance payment is agreed on, this can be paid as a special leasing instalment
The principle of leasing:
Selection of the subject of the lease
Leasing approval, leasing contract
Communication of the subject
Purchase contract and payment
Instalment payments
Service
Advantages of KB Leasing:
preservation of liquidity
repayment of instalments from investment revenue
optimisation of investment costs and revenue
tax deductible from leasing payments, including interest expenses in accordance with the Income Tax Act
KB Leasing allows you to:
preserve your liquidity
make repayments from investment revenue
gain affirm basis for planning
to classify instalments as costs acknowledgeable for tax purposes
