About AMS
The history of AMS begins with the idea of car sharing. In the meantime, we offer different mobility services.
- Home
- >
- About AMS
AMS is a leasing company that cooperates with other lessors in the area of car leasing (“double-deck leasing”) in order to promote the mobility change with new leasing concepts and thus also bring about a cultural change. We advise you in questions concerning company mobility and salary conversion or motivation leasing. The contract solution we have developed for cars, bicycles, e-bikes as well as IT equipment including tablets and smartphones has significantly simplified motivation leasing for companies.
Chronology
1982 Idea of car sharing and founding a company
1983 Car-Sharing implemented in the commercial vehicle sector for the first time
1985 First major customer acquired in the company car sector
1996 Project planning joint venture with CommerzLeasing Mobilien GmbH
1997 First nationwide coordination of the tax authorities on the AMS leasing concept
1998 Second nationwide coordination of the tax authorities on the AMS leasing concept
1999 Sales cooperation with MasterLease GmbH, Rüsselsheim
2003 Sales cooperation until 2008 with akf servicelease GmbH, Wuppertal
2007 Sales cooperation with LeasePlan Deutschland GmbH, Düsseldorf
2008 Approval from BaFin for the provision of financial services
2011 Nationwide coordination of the tax authorities on the AMS logbook system
2017 New tax regulations for the sale of leased bikes following AMS initiative
2019 Third nationwide coordination of the tax authorities on the AMS leasing concept
A tax law marathon
It took a long time for the idea of car sharing to gain acceptance for company cars and company cars. At the end of the 1990s, the supreme tax authorities of the federal and state governments addressed the concept of AMS for the first time. They judged the contracts that AMS concludes with employer and employee to be a uniform contractual relationship between AMS and employer for income tax purposes, although they are separate exchange of services for VAT purposes.
The RentSharing decision was reviewed by the highest tax authorities in 2019 and also confirmed for the future. A few years later, AMS also achieved a breakthrough in the recognition of electronic driver logbooks. Later, AMS participated in the discussion on bicycle leasing. In doing so, AMS pointed out unresolved tax issues and the associated risks. In the meantime, these issues have been clarified.
Good ideas are usually simple. Even if they sometimes take a little longer to catch on. This is particularly true of the AMS leasing concept. And yet: Without the willingness of the tax authorities to examine and ultimately accept new forms of vehicle leasing, we would not have achieved our goal.
We can do more than finance
AMS is a leasing company and, in accordance with the German Banking Act (KWG), counts as a financial services institution. Therefore, we are subject – just like banks and savings banks – to supervision by the Deutsche Bundesbank and the Bundesanstalt für Finanzdienstleistung-Aufsicht (BaFin).
As a leasing company, we finance vehicles and machinery of all kinds. As a mobility service provider, we offer a concept that combines various instruments – from bicycles to passenger cars. As an IT service provider, we develop the software applications ourselves. Our expertise is also valued by other market players.
In the area of fleet management, we offer our customers alternatives to the usual form of company vehicle leasing. Our solutions also include applications in the field of telematics.
We create the right concept for your requirements and show you how the cost awareness of individual drivers can be strengthened, because the users of a vehicle can significantly influence the costs of a vehicle with their behavior. As part of our consulting service, we will provide you with sample contracts and interfaces for your data processing. You can find more information here.
Academy
AMS regularly conducts free webinars on the topics of mobility & salary conversion.