Corporate lease

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In the case of company leasing, an entrepreneur leaves his company or a company as a whole to the lessee for use in return for a fee.

Rights and obligations under the lease agreement

Through the lease, the lessor is obliged to buy a set of things such as B. to leave a factory hall with machines and warehouse as well as a customer base to the tenant for a fee. In contrast to renting business premises, the lessee is not only entitled to use but also to cultivate fruit . The lease agreement enables the tenant to continue the company, to keep the company's name, to take over the customer base, to use the existing know-how and to act in his own name and for his own account. The lessee thus becomes an entrepreneur, the lessor remains i. d. R. the owner of the company. According to the prevailing opinion, the tenant is obliged to run the company because the company would be damaged by "non-operation". The lessee is obliged to manage and maintain the company in accordance with the contract. In the context of conservation, the tenant can meet a number of obligations. These can be purchases and replacements or repair or improvement measures. There is a need for regulation in the lease agreement.

At the end of the lease period, the leaseholder must return the leased property to the lessor. If an open-ended lease is concluded, the contract ends when it is terminated or canceled.

Reasons for the company lease

Corporate leasing has an important place in our economic life. The reasons for a company lease can be very diverse. The company can stay in the family by leasing it. At the same time, the company lease offers a start-up entrepreneur the opportunity to do business without getting over-indebted at the start. Even when companies merge, there are reasons that make company leasing practicable. In addition, liability, corporate or tax law reasons can speak in favor of a company lease.

Advantages and disadvantages for the company tenant

The lease offers the opportunity to operate as an entrepreneur without requiring large amounts of capital. Another advantage can be that the rent is less than the interest payment on a loan.

One disadvantage is that the tenant cannot use the company as a loan guarantee. The tenant does not become the owner of the company. An inadequate contractual arrangement of the company lease can lead to disputes, e.g. B. about investment obligations of the lessor or about the condition of the company at the end of the lease period.

literature

  • Friedrich Klein-Blenkers: The right of corporate lease . 1st edition. Nomos Verlag, 2008, ISBN 978-3-8329-3820-8 , 396 pages.
  • Helmut Knoppe: Lease of a commercial enterprise - Heidelberg model contract. 9th edition. Verlag Recht und Wirtschaft, 2005, ISBN 978-3-8005-4328-1 , p. 36 pages

Individual evidence

  1. ↑ Baumbach / Hopt: Handelsgesetzbuch , 34th edition 2010, introduction before § 1 marginal number 49.
  2. ↑ Klein-Blenkers: Das Recht der Unternehmenslenkers , 2008, p. 61.
  3. ↑ Knoppe: Lease of a commercial enterprise - model contract , 2005, p. 3.
  4. ↑ Klein-Blenkers: Das Recht der Unternehmenslenkers , 2008, p. 362 ff.
  5. ↑ Heinemann, in: Kölner Steuerdialog (KÖSDI) 1981, p. 4209 ff.
  6. ↑ Klein-Blenkers: Das Recht der Unternehmenslenkers , 2008, p. 321 ff.
  7. ↑ Klein-Blenkers: Das Recht der Unternehmenslenkers , 2008, p. 52 ff.
  8. ↑ UH Schneider: JGFStR 1982/83 , p. 385 ff.
  9. ↑ Klein-Blenkers, Journal for Inheritance Law and Asset Succession (ZEV) 2001, p. 329 ff.
  10. ↑ Adenauer: Mitteilungen der Rheinische Notarkammer (MittRhNotK) 1968 , p. 105 ff.
  11. ↑ Knoppe, business leasing: business split, p. 54 ff.
  12. ↑ Heinemann, in: Kölner Steuerdialog (KÖSDI) 1981 , p. 4198 ff.
  13. ^ Dröge: Betriebsverleasing , 1993, p. 1 ff.