Leaseback

Rückmietverkauf, sale- leaseback and sale-and- leaseback are synonymous terms of a special form of leasing, in which an organization sells the property or chattels, but also intangibles such as trademarks or patents to a leasing company and to continue to use Previous least once.

Dissemination and application

Rückmietverkauf is applied for real estate or mobile assets such as cars, trucks, construction equipment and similar equipment.

Entrepreneurs and individuals who need to bridge the liquidity constraints and for different reasons do not have sufficient credit or meaningful Economic evaluation (BWA ) feature, use this option to generate liquidity.

Benefit

Tenant

The company can reveal so-called hidden reserves in assets.

In real estate, Rückmietverkauf transactions are often handled in order for asset transfers ( for example, to subsequent generations) not having to pay the normal amounts then due inheritance or gift tax to the tax office. Through the purchase price, the company can free up capital and increases its liquidity in the short term, but the object can continue to use.

Disadvantage, the current lease payments can affect the result. Moreover, the company is no longer the owner, and thus assumes future gains not participate, unless the company has negotiated an option to purchase at the property at the tax net book value at end of term, and takes this true.

Buyer

The provider of a Rückmietverkauf Treaty acquires the goods usually below the market price to protect against wear and damage that may occur during the contract, in the course of the use of the lessee, arise. The type of contract, the landlord does not effect the contractual obligations by the tenant, his claim for restitution of the goods claimed.

Operations with public goods

Municipalities also sell in Rückmietverkauf transactions buildings and lease them back. Motivation is usually taking the so-called present value benefit, the difference between the sales proceeds and the accumulated lease fees. Lessor in these transactions foundations received these transactions in order to pay lower taxes substitutional must. The net present value is the participation of the Commune of tax savings. Public SLB is similar to the cross -border leasing.

Important

As providers of Rückmietverkauf contracts usually no special Government body such as the Federal Financial Supervisory Authority in banking or the Central Association of the German mortgage banking industry eV ( Pawnbrokers ) are subject, you should inform in advance exactly about the trustworthiness of the provider as well as the contractual content.

Demarcation from sale-and- rent-back

Sale-and- rent-back also refers to a contractual form for short-term provision of liquidity. Again, a sale and subsequent leaseback of a property takes place. In contrast to sale-and -lease-back the continued use of the goods as rent and leases are not.

If a sale -and- rent-back is a contract between two parties that this agreement governs the rental payable and the lease term sets. The termination of the contract is i.d.R. by a withdrawal from the contract by the renter with subsequent re- processing, which is documented by a termination agreement. As part of this train will be train to pass the possessive documents for refund of the purchase price to the seller / lessee and thus the original ownership restored.