German Leasing Laws

There are four leasing-relevant decrees issued by the Federal Ministry of Finance to govern the accounting and reporting of leasing equipment in balance sheets and annual accounts. They represent the fiscal basis for the leasing business in Germany.

Download list of German leasing laws (currently available in German only)

This is where you may select the files by years:

  • Teilamortisations-Erlass Immobilien-Leasing

    23.12.1991
     

    BMF-Schreiben vom 23.12.1991

    Download

    222 KB

  • Teilamortisations-Erlass Mobilien-Leasing

    22.12.1975
     

    BMF-Schreiben vom 22.12.1975

    Download

    167 KB

  • Vollamortisations-Erlass Immobilien-Leasing

    21.03.1972
     

    BMF-Schreiben vom 21.3.1972

    Download

    299 KB

  • Vollamortisations-Erlass Mobilien-Leasing

    19.04.1971
     

    BMF-Schreiben vom 19.4.1971

    Download

    341 KB