Tax treatment of leasing agreements : Germany

Journal
Hartmann, J.
Germany
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2007 (Volume 9), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Part of a comparative survey, this article analyses the tax treatment of leasing agreements in Germany, one of the most significant leasing markets in Europe. The legal definition, income tax treatment, new interest limitation rules and their impact on lease finance, and trade tax and VAT implications are all addressed.