{"id":20359,"date":"2025-05-21T12:08:29","date_gmt":"2025-05-21T10:08:29","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=20359"},"modified":"2025-12-10T07:42:17","modified_gmt":"2025-12-10T06:42:17","slug":"financial-lease-car","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/belastingen\/financial-lease-auto\/","title":{"rendered":"Financial lease car as a self-employed person"},"content":{"rendered":"

What is financial leasing?<\/strong><\/h2>\n

Financial lease is a form of business financing where you buy a car with a fixed loan through the leasing company. You are economic owner from the start and pay an agreed amount each month. You arrange maintenance, insurance and tax yourself. The car is part of your business assets and falls under the rules for business assets, depreciation and investment deductions. At the end of the contract, the car is yours as soon as the financing is fully repaid.<\/p>\n

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How does financial leasing work?<\/strong><\/h2>\n

Financial lease works by spreading the purchase of the car over several years so that you pay monthly repayments and interest. You pay the VAT on the purchase in advance and can reclaim it if you are liable for VAT. You choose the term and any final instalment yourself, giving you control over the monthly costs. The car remains available in your company and you decide how to use it within your company.<\/p>\n

Property<\/strong><\/h3>\n

You are economic owner from the start. The car is on your balance sheet and is part of your business assets. You assume all financial liabilities and risks of change in value.<\/p>\n

Calculate your financial lease<\/strong><\/h3>\n

The amount per month consists of repayment and interest. The amount depends on the purchase price, interest rate, term and final instalment. You pay the VAT at the start and can reclaim it if you charge VAT to customers.<\/p>\n

Financial lease without down payment<\/strong><\/h3>\n

You can lease without contributing your own money. You then finance the full purchase price. Often, you only pay VAT upfront. This keeps your available funds but gives higher monthly costs.<\/p>\n

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Business financial lease<\/strong><\/h2>\n

Business financial lease is attractive to many self-employed people because you can use a car without making a big investment. The car is part of your business, allowing you to take advantage of tax benefits. You decide how to use and equip the car. You are responsible for maintenance and insurance and process the car in your administration through depreciation and expenses. The business benefits often outweigh the obligations that come with the loan.<\/p>\n

Advantages<\/strong><\/h3>\n

This is because financial leasing gives leeway in your finances and tax advantages for your business. Think about:<\/p>\n