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.

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Teilamortisations-Erlass Immobilien-Leasing

22.12.1991

BMF-Schreiben vom 23.12.1991

222 KB
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Teilamortisations-Erlass Mobilien-Leasing

21.12.1975

BMF-Schreiben vom 22.12.1975

167 KB
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Vollamortisations-Erlass Immobilien-Leasing

20.03.1972

BMF-Schreiben vom 21.3.1972

299 KB
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Vollamortisations-Erlass Mobilien-Leasing

18.04.1971

BMF-Schreiben vom 19.4.1971

341 KB