Contents
Definition and manifestations of leasing
- Types of rental and leasing contracts, e.g. full and partial amortization leasing, finance and operating leasing, movable and real estate leasing (and their differentiation); contracts with double options.
- Software leasing and software rental (licenses) vs. software as a service (SaaS).
Accounting treatment of leased assets and recognition and measurement
- Leasing and beneficial ownership in commercial and tax law.
- Accounting treatment by the lessor and lessee.
Tax traps when preparing the balance sheet
- Value added tax: Economic ownership of the lessor / lessee.
- Trade tax: addition of interest on long-term debt and rental or leasing installments.
Special rental and lease agreements
- Special leasing.
- Sale-and-lease-back leasing.
Pitfalls in accounting
- e.g. installment plan, purchase after rent, etc.
Learning environment
Once you have registered, you will find useful information, downloads and extra services relating to this training course in your online learning environment.
Your benefit
This practical seminar will provide you with the necessary know-how to correctly and securely record leasing cases in bookkeeping and accounting and to avoid tax risks.
- You will find out who the beneficial owner of the leased asset is and which bookings result from this.
- You know what effects leasing has on the annual financial statements.
- You will learn how to handle leased goods with regard to VAT.
- You will receive carefully prepared documentation.
- You will learn how to put the knowledge and skills you have gained directly into practice.
Methods
Lecture, discussions and direct exchange with our expert and among the participants, best practice examples and recommendations for action.
Recommended for
Specialists and managers from finance and accounting as well as tax departments and controlling who wish to expand their knowledge of accounting and valuation of leased assets on the basis of rental and leasing contracts or who wish to deepen their basic knowledge.
Seminar evaluation for "Leasing and rental in bookkeeping and accounting"







36489
Start dates and details
Friday, 11.07.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 04.09.2025
09:00 am - 5:00 pm

Monday, 03.11.2025
09:00 am - 5:00 pm
Monday, 19.01.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 19.03.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.