Right to sell

The lessee carries the residual value risk at the end of the agreed term in the event that the lessee and the lessor agree a selling right as part of the residual value agreement. In this, the lessee is obligated to purchase the vehicle from the lessor at an estimated residual value. However, the selling right leaves it at the discretion of the lessor to sell the vehicle to the lessee or to a third party. Hence, the lessee does not acquire the right to purchase the vehicle.

Residual value

Upon conclusion of the contract, the lessee and lessor agree on the amount of the non-amortised share at the end of the contract. This market value (residual value) at the end of the contract must be estimated reliably.

Residual value contract

The lessee carries the residual value risk in residual value contracts, i.e. with a purchase option. This means that the lessee is required to purchase the leased asset from the lessor at the end of the contract. However, the leasing company can decide not to make use of its option and may instead remarket the leasing asset elsewhere. Increasingly, so-called mileage contracts, where the residual value risk is assigned to the lessor, have come in to replace this form of leasing.


The lessee must ensure that the vehicle is in appropriate condition upon return of the leased car (leasing returns) to the lessor. The contract specifies that the lessee must provide compensation for any undue wear or other damage. This is a difficult situation, which Sixt Leasing overcomes with FAirbag®, a fair and entirely transparent return process. Sixt Leasing also developed Sixt FAirbagPlus, where customers pay a certain fee and prevent thereby any damage identified upon return of the vehicle up to a defined amount.

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