Leasing goods security

You would like to lease a security system to put your money to better use than tying it up in a security system.

Basically a good idea!

You will receive 2 offers upon your request, one from Tolle-Warensicherung-GmbH and one from Eastek Systems.

Tolle Warensicherungs GmbH offers you a term of 36 months

Eastek offers you a term of 54 months.

60 months are too long, too much interest for the leasing bank and the order goes to Tolle-Warensicherung-GmbH...Congratulations!

You now record the installment as an expense every month and reduce the company's profits and, in parallel with the reduction in theft, you also save taxes, so item security is fun!

Betriebspruefung

After 5 years, the nice tax officer registers for the audit and cancels your tax savings from leasing for 36 months...oh no, how could that be?

Many companies on the Internet are happy about a leasing contract because the money is available immediately from the leasing bank, often plus commission, the seller doesn't initially care what happens later.

It is important to us that we continue to serve you as a satisfied customer in 10 years, which is why we expressly point out the general conditions:

Full amortization leasing

The leasing contract must be concluded for a certain period of time and cannot be terminated during this period if both parties have properly fulfilled the contract
(no right of termination).

This is the so-called basic rental period.

During this basic rental period, the lessee's leasing installments must at least cover the acquisition/production costs as well as additional costs including the lessor's financing costs.

According to these two leasing decrees, the decisive criterion for the tax attribution of the leasing object is the length of the basic rental period:

If it is between 40% and 90% of the normal useful life of the leased object to be calculated according to the AfA, it is attributed to the lessor.

The lessee can then deduct the leasing installments as operating expenses.

AFA for article surveillance 12 years = 144 months x 40% = 57.6 months minimum term if the tax advantage is to be used.

Short explanation in my words:

There are depreciation periods for all goods (AfA = deduction for wear and tear); the tax office provides

for the goods security system

A useful life of 12 years, depreciation would have to run over this period.

When leasing, 40-90% of this time must be fulfilled:

12 years = 144 months x 40% = 57.6 months minimum term

12 years = 144 months x 90% = 129.6 months maximum term

Our advice does not replace legal or tax advice, but it still helps us to ask!

Kind regards

Andreas Hahnhausen