{"id":20359,"date":"2025-05-21T12:08:29","date_gmt":"2025-05-21T10:08:29","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=20359"},"modified":"2026-09-14T18:44:16","modified_gmt":"2026-09-14T16:44:16","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

You repay the finance in instalments, plus interest. In the case of a VAT car, the purchase VAT may be due in advance. Deduction depends on the invoice, your taxed turnover and the usage. A margin car has no separately deductible purchase VAT. Before signing, ask what you need to pre-finance yourself and what final instalment will remain.<\/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 monthly amount depends on the purchase price, down payment, interest rate, term and balloon payment. Request a redemption and interest schedule. A balloon payment reduces the monthly repayment, but remains payable at the end.<\/p>\n

Fictional month: you pay \u20ac500, of which \u20ac100 is interest and \u20ac400 is repayment. The \u20ac100 is an interest expense; the \u20ac400 reduces the debt. Depreciation and other business car expenses are booked separately. Therefore, a payment of \u20ac500 is not automatically \u20ac500 in deductible expenses. See the tax treatment of leasing at the Chamber of Commerce<\/a>.<\/p>\n

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

Some lenders offer zero-deposit leasing. Approval and conditions depend on the car and credit assessment. Bear in mind purchase VAT, costs outside the financing and a potential final balloon payment. Zero deposit does not automatically mean you do not need any of your own money.<\/p>\n

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

Business financial lease is attractive for many sole traders because you can use a car without making a large investment. The car is part of your business, which means you benefit from tax advantages. You decide for yourself about the use and interior of the car. You are responsible for maintenance and insurance, and you process the car in your accounts through depreciation and expenses. Compare the benefits with the interest rate, term and payment obligations.<\/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