June 2014
Intermediate to advanced
174 pages
8h 13m
German
Content preview from Immobilieninvestition und -finanzierung kompakt
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8.2 Leasing als Finanzierungsalternative?
147
8.2.3 Steuerliche Aspekte
Damit die steuerlichen Vorteile des Leasings genutzt werden können, ist es in der Regel am
vorteilhaftesten, wenn der Leasinggeber gleichzeitig der wirtschaftliche Eigentümer der
Immobilie ist (§ 39 AO). Der Leasingnehmer kann in diesem Fall die Leasingraten als Be-
triebsausgaben absetzen und das Leasingobjekt erscheint nicht mehr in seiner Bilanz („off-
balance"-Charakter
232
des Leasings); es besteht lediglich eine Angabeverpflichtung im An-
hang. Immer wenn die Ausgestaltung des Leasingvertrags eine Risikoumverteilung hin zum
Leasingnehmer vornimmt, wird bezweifelt, das ...
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