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Is the down payment for a car leasing immediately deductible or is it paid over a certain period of time, e.g. A laptop written off?
Private? Or for business?
Private or business car leasing?
As far as I know, private leasing is not tax deductible for cars.
Business
Business
Depends on…
… As a private lease you unfortunately have no option to pay the special payment and the monthly To claim installments for tax purposes!
With business leasing, you can claim the special payment on your next Ek tax return as well as the monthly Leasing rates😅!
That depends on the type of annual financial statements.
If only an income-surplus-account is created, the down payment, which is called special leasing payment in technical jargon, is to be recognized in full in the year in which it was paid as an income tax-reducing operating expense.
If, however, the leasing special payment is accounted for, it is stretched or divided over the entire lease term so that only the respective partial amount reduces the income or corporation tax in the respective year.
That is only almost correct with regard to business leasing and the special payment, namely in the full amount in January of the payment only if an income and excess account is drawn up as annual financial statements, but not when it is accounted for. See my own answer on this.
