Sale-and-leaseback and sale-leaseback (also referred to in German as Verkauf-Miete-Geschäft)

The sale of an asset, including real estate, such as the buildings of a bank, to a leasing company with simultaneous rental of this asset (leaseback) via a corresponding contract (a company that owns equipment or other industrial or commercial assets sells the asset to a leasing company, which then immediately makes it available to the company through a leasing transaction). – In balance sheet terms, the sale and leaseback enables capital tied up in the company to be exchanged for cash. In addition, such transactions usually also have a tax advantage for at least one of the partners. – See Leasing business, Opportunity funds.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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