Why operational leasing?
>
What is operational leasing?
>
Legal aspects
> Operational leasing in regulations
Operational leasing in regulations
Operational leasing is a modern and economically efficient form of investment funding and does not require large own financial means. In the rental period (of the leasing contract) the lessor remains the owner of the vehicle, while the leasee may utilize it for his own purpose, paying the lease payment.
- The subject of the leasing contract is included in the assets of the lessor (Arval). Vehicles are allowed for depreciation by the leasing company.
- The payment for the rent is the tax deductible revenue of the user (Client), pursuant to the Corporate Income Tax Act