Services of financial leasing institutions (

This service 'Services of financial leasing institutions' is not coverd by the EU Service Directive.

For this service there are no further information available. The use of Points of Single Contact is not provided. For questions about a specific formality (approval or notification), please contact the responsible authority directly. The formalities relating to different subjects you will find under Formalities by subjects. If you select a formality, contact details of the responsible authority will be displayed. General information are available from the Servicestelle der Bayerischen Staatsregierung.

This service includes:

  • Leasing where the duration of the contract conforms approximately to the ordinary useful life of the leased object, and where the lessee essentially enjoys the benefits related to the use of the object while assuming all risks related to the ownership of the object. The property rights to the object are either transferred or not transferred after expiration of the leasing period. This type of leasing covers all or nearly all of the costs including interest.

This service does not include:

  • Operating leasing (see Section 77), depending on the nature of the goods or objects leased

Source: Statistisches Bundesamt

  • Durchführung von Leasinggeschäften (Finanzierungsleasing)
  • Finanzierungsleasing
  • Leasing (Finanzierungsleasing)