Company car leasing
Car leasing also Automobile leasing - Purchasing cars with financial leasing, has spread relatively recently - the beginning of car leasing, as a financial instrument was in 1954. The essence of the vehicle car company leasing is a phased approach to buying a car on the property. In this case the lessee (future owner) can immediately dispose freely of the vehicle.
Car leasing refers to integrated financial solutions and integrates several financial instruments:
Contract of sale vehicle
Insurance of financial risks
Lenders for leasing operations may act as banks and investment companies. Acceptable non-bank lending.
An important feature of car leasing for the subjects of economic law is that the purchased vehicle is immediately transferred to the balance of the tenant. Thus, the lessee can use the accelerated depreciation of fixed assets scheme and to lessen the tax base.