The ultimate guide to software leasing in Germany

In an more often digitized business world, access to modern software for German companies of any size is no longer a luxury, but a need.

However, the high initial investment for the purchase of licenses is often a considerable financial hurdle.

Software Leasing is proven here as an smart and flexible alternative that protects liquidity and secures technical agility.

This complete guide covers all aspects of the software leasings and provides you with a sound basis for decision-making.

Chapter 1: The basics of software leasing

A complete guide to software leasing in Germany.

For The ultimate guide to software leasing in Germany, View services, Software Financing sowie Software Leasing help you align rollout, scope and budget before you commit.

Software Leasing is a form of financing in which a company (the leasing user) acquires the right to use a software from a leasing provider for a fixed period and for a regular fee (the leasing rate).

In contrast to the purchase, the property of the software license is not transferred to the user. However, remains with the leaser.

This allows companies to use expensive software without having to raise the capital for a complete purchase.

The process of software leasing can usually be divided into the following steps:

• Death review and software selection: The company identifies the required software.

• Comparation of offers: Offers are obtained from different leasing providers.

A lease contract with a fixed duration and rate will be signed after successful credit assessment.

• Rollout and use: The software is introduced and used in the company.

• At the end of the term, there are usually several options: contract extension, purchase of software to the residual value or return.

Chapter 2: The big comparison: Software Leasing vs. Purchase vs. Rent

The decision between lease, purchase and rent (often referred to as Software-as-a-Service, SaaS) depends on the custom needs and financial situation of a company.

The following table gives an overview of the main differences:

Criterion	Software Leasing	Software	Software Rent (SaaS)
property	Leasing makers	Companies	Suppliers
Initial investment	Gering (often only first rate)	High (full purchase price)	Very low (monthly fee)
Cost structure	Solid, planable rates	Unique, high output	Variable or fixed monthly fees
Room to adapt	Commitment	Gering (ownership)	High (often monthly available)
Bilance (IFRS 16)	Activation of a right of use	Activation as intangible asset	Direct booking as operating expenses
Tax treatment	Rats deductible as operating expenditure	Depreciation over duration of use	Monthly fees payable as operating expenses
Upgrades/maintenance	Depending on the contract	Usually separate maintenance contracts needed	Generally included

References and further reading

The following separate references complement the topics in this article:

• Bitkom – German digital industry association.
• German Federal Office for Information Security (BSI).
• European Commission – Digital strategy.
• MDN Web Docs (Mozilla)
• W3C – World Wide Web Consortium.

"DevOps is less about tools and more about shared ownership of quality and release discipline."

— Björn Groenewold, Managing Director, Groenewold IT Solutions

Frequently Asked Questions (FAQ)

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In short: A complete guide to software leasing in Germany. Learn all about basics, benefits, costs, accounting and the right choice of providers.

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