Leasing can be used as a liquidity diversification instrument, to avoid locking up capital which could otherwise be invested in other business areas.  Since there are no investment costs, leasing conserves liquidity and the balance sheet.  An additional advantage is that leasing payments are fully tax deductible, free of commercial tax and balance sheet neutral.  As a result, you can improve your capital ratio and creditworthiness.  Leasing payments based on individual user requirements like period and term are fixed costs in the company’s budget and therefore predictable and calculable. 

In addition to classic leasing, hire-purchasing is also often offered, enabling the purchase of property. Moreover, through sale and leaseback, liquidity can be gained from machinery.