For the financing of your capital goods, we offer you contractual solutions with full or partial amortisation.

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In leasing or hire-purchase, the realizability of the financed object is taken into account to a greater extent than in the usual credit business. If the leasing contract meets the requirements of the BMF letter of December 22, 1975 (partial amortization), it is an atypical lease in which the object is economically and financially attributable to AMS. In contrast, in a hire-purchase agreement, the property is economically and financially attributable to the user from the outset. However, ownership under civil law does not pass to the lease buyer until the final installment has been paid.


The use of modern technology is an important prerequisite for the economic success of your company. Too high a liquidity outflow can jeopardize this success. We offer you the appropriate financial leasing. So you can invest and still preserve your liquidity.

IT-Hardware & Software

High-performance IT is an essential factor for optimal, cost-efficient processes in your company. New generations of IT equipment are constantly becoming available on the market in quick succession. This means that existing technology quickly loses value. With finance leasing, you can shorten the depreciation period.

Two-wheelers/Cars/Commercial vehicles

Stricter legal requirements, technical and safety-related equipment features, alternative drive types, increased cost awareness and a cultural change in mobility issues demand new concepts. AMS offers the appropriate solution in each case: from bicycles to passenger cars to commercial vehicles.

Platzhalter betriebliche Mobilität

Initial telephone consultation

We can do more than finance: If you want to promote the mobility shift and put your company car regulations to the test, if you’re looking for employee retention tools that provide tax relief for your employees, you should make an appointment with us for an initial telephone consultation.

What does leasing mean?

Leasing is a special form of financing. The asset (company bike or company car) is purchased by the leasing company and transferred to the lessee for use. In return, the lessee owes the lessor monthly lease payments.

What is the "leasing decree"?

In the BMF letter of 22.12.1975 (IV B 2 – S 2170 – 161/75), the supreme tax authorities of the German states, together with the federal government, stipulated that an asset can only be attributed to the lessor if, among other things, the lessor has the opportunity of additional proceeds. This requirement is met if the lessor retains 25% of the excess proceeds (sales proceeds less contractual residual value) at the end of the contract – and credits it to a subsequent contract, if applicable.

How are the leasing rates calculated?

The calculation basis for the leasing contract is the actual purchase price – after deduction of the negotiated purchase discount. The higher the discount, the lower the lease payment and thus the salary conversion. The discount does not reduce the imputed income.