Depreciation on wear

Depreciation on wear (a term under commercial law) expresses the principle of offering tax relief on the use of assets. Depreciation on wear is based on the costs of purchase and manufacture. The Federal Ministry of Finance publishes depreciation on wear tables that list all capital goods that depreciate in value over the course of their use, also their standard service lives. The principle applies to movable and immovable assets..


At the start of a leasing contract, some leasing companies require customers to pay a deposit – generally between 20 and 30% of the cost of replacing the leased product. This practice is particularly widespread when leasing to companies.

Down payment

A down payment is usually charged at the start of a private leasing contract. This is a prepayment on the leasing instalments, which are consequently reduced over the term of the contract. Moreover, the downpayment provides the lessor with collateral when leasing to private individuals..

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