ING Lease

ING Lease is a major Luxembourg player in financial leasing for more than two decades. Today, this experience lets us offer our services to more than 3,000 clients, managing in excess of 7,000 active agreements. Each year we grant around EUR 100 million in leasing to our Luxembourg clients. This makes for as many loyal clients as those who trust in our services and advice.

We are positioned not only as your financial product supplier but also your partner in developing your business from day to day.

A financial lease is a flexible and tax-friendly solution

In a classic financial lease, we buy the equipment you want to finance according to your instructions. We then lease this equipment to you for the term of the related agreement. At the end of the agreement, you can take over ownership of the equipment by paying the purchase option.

For whom is leasing intended?

Leasing is aimed at any company wanting to optimise its investments.

(Professional service providers, SMEs, SMIs, financial sector firms, multinationals and so on)

What can be financed? (non-exhaustive list)

  • Vehicles: cars, lorries, trailers, utility vehicles and coaches;
  • Industrial equipment: machine tools, presses, collators and so on;
  • Civil engineering equipment: mechanical shovels, cranes;
  • Handling equipment: elevators;
  • IT equipment: servers, PCs, printers;
  • Office automation: copiers, faxes;
  • Medical equipment: scanners, etc;
  • Furniture and commercial facilities.

What are the main benefits of financial leasing?

Tremendous flexibility:

  • you can implement early purchase under the agreement at any time;
  • you can choose non-linear lease payments to suit your cash flows.

A fixed rate:

  • lease payments are determined when making the equipment available and unchanged for the entire lease term.

Neutral balance sheet effect:

  • leasing is an off-balance sheet transaction, with no non-current assets or liabilities to consider;
  • the balance sheet solvency ratio is unchanged.

Deductible lease payments:

  • lease payments are tax deductible as external expenses;
  • tax lag: financial expenses > amortisation.

Easier cash management:

  • you have a financing source in addition to bank lending.

Investment tax break maintained (Article 152 bis of the Luxembourg Income Tax Act, or "Loi de l'impot sur le revenu").

What are main structures possible?

  • Financial lease with purchase option
  • Financial lease without purchase option
  • Sale and leaseback
  • Vendor lease
  • Property lease

ING Lease Luxembourg SA