Immediate deduction no longer allowed: Special leasing payments must now be spread over the entire lease term instead of being deducted in the year of payment.
Example: If you pay a special payment of €6,000 in 2025 for a three-year contract, only €2,000 per year can be deducted.
Practical tip: Document your leasing contracts and special payments carefully – we take care of correct booking and tax allocation!
This change affects you if you lease company vehicles or equipment.
Contact us if you’re unsure!
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