Most of the company’s leases are responding to the January reform with new “feints” in the offers of popular financial leasing for entrepreneurs. Let’s take a look at how products are involved and whether they make sense for entrepreneurs at all.
Kvli danm mus bt leasingy vlun ptilet
A great advantage of financial leasing last year was, before the tax reform, the possibility to include installments in tax leases for passenger cars in tax deductible expenses in comparison with the return or financing for cash. These leases were especially popular with highly profitable companies, which needed to get the price of the car to the cost as quickly as possible.
Financial leasing was prepared by the amended income tax bill from 1 January 2008. Companies must now comply with the total duration of the lease lease with a standard depreciation period.
In the case of passenger cars, the depreciation period was extended from five to five years, and with it the leasing had to start. At least the offer is intended for companies or trades, where the tenant must prove a lasting long-term relationship for at least five years (for tax reasons).
If the tenancy lasts for at least five years, the financial advisor may not first accept the lease payments as a tax deductible expense. The company will be obliged not only to deliver it, but will also be fined.
You have to fine-tune the time with the amendment
Leasing companies enter the market with products for entrepreneurs, which are based on a variable installment calendar, where the lessee pays the installment during the first two years and then pays only some symbolically soft.
The main advantage of a shortened lease is the number of years of burden, but even the tax regulations of the tenant need to differentiate the installments and pay the finely concentrated, for example, into the first half of the soft relationship does not lead to automatic projection of tax deductible expenses. The installments must also be spread evenly within six months, which is the mandatory period of financial leasing of cars.
Actual fulfilled lasts a lot, the contract much according to
U kupkladu finannho leasingu Optimal (od SOB Leasing) with accelerated fulfillment it is possible to negotiate fulfillment only for three or three years. For the remainder of the term of the contract, you pay only the insurance of the financed assets, but the assets have been repaid. VB Leasing again, it presented a similar product with a shortened payment time and subsequent strike or zero installments.
On the same principle are built and shortened leases 36 + 24 or 48 + 12 (from UniCredit Leasing). The contract expires for five years, but the entrepreneur can repay the purchase price within 36 or 48 months. In the following 24 and 12, respectively, the month represents only a connection and a symbolic link of 10 K.
In the new product Minimal (from SOB Leasing) is a short financial lease for three or three years with an increased residual value at the end of the finance. The residual value in 35% for contracts for three years and 13% for contracts for years. AT VB Leasing you will find the new Minimum lease with residual value and Minimum leasing plus with the last paid installment.
cup responded to the reform by improving the offer of operating leases as an alternative to traditional financial leasing. Contracts are proposed with fixed installments and leasing will be possible to conclude online directly at all authorized dealers.
A short time has passed since the introduction of the tax reform and it is difficult to assess how legislative changes have an impact on financial leasing. Leasing companies generally agree in increasing demand at the end of last year, when customers tried to go to the last minute to keep off the depreciation period. And according to growth, it will grow according to operating leasing this year.
So far, this does not seem to be a situation where companies would accumulate “take off” vehicles, because in the case of financial leasing for ethnic and tax reasons, they have to retaliate with their sale for five years. “I do not notice a sharp shift in this area. Especially companies with large fleets of cars with a high mileage have traveled operating operatively in recent years, because they have been for them for a long time, ”says Martin Kofro, Chairman of the Board of Czech Leasing and Finance Association.