How may we
assist you?

Select financial or
operating lease to
finance investments
over CZK 1 million

Select financial or operating lease in line with your business needs

Lease payments represent operating cost and reduce your taxes

Cover lease payments from the revenue of your investment

Optimise your investment revenue and expenditure


  • Use lease finance to maintain high liquidity of your business

  • Make both regular and irregular lease payments


  • Finance your business development, while preserving company liquidity
  • Leased assets are purchased by KB and leased to lessee for lease payments
  • Make lease payments from revenue generated by leased assets in the form of regular or irregular lease payments
  • Your lease payments are tax deductible
  • Select either financial or operating lease
  • Fixed and variable interest rates available
  • Variable interest rates linked to reference rate (PRIBOR) that reflects the money market development
  • Flexible structure of repayment schedule
  • Repayment term in line with client’s needs and the period and form of use of leased assets
  • Optional prepayment that may be used as an advance payment for future lease payments or as an extraordinary lease payment
  • Long-term lease with subsequent purchase of leased assets
  • Minimum lease term depends on the classification of leased assets in terms of their depreciation
    • First depreciation group – minimum depreciation term of 36 months
    • Second depreciation group – minimum period of 54 months for lease finance (statutory depreciation term is 60 months)
    • Third depreciation group – minimum period of 114 months for lease finance (statutory depreciation term is 120 months)
  • Purchase price as of the financial lease agreement expiration cannot exceed the net book value calculated using straight-line depreciation method
  • Optimal tax savings allow full depreciation
  • Minimum sales price (e.g. 1% of the asset purchase price) is set to ensure it is not necessary to activate assets following transfer of ownership  
  • Tax avoidance (optimisation)
  • Supports creation of  so called “latent” reserves of the lessee’s fixed assets
  • Long-term contractual relationship
  • Lessee uses leased assets for a fixed term in return for regular lease payments
  • As of the lease termination date, the lessee may return the given assets to the lease company or use an option to buy them at a predefined sales price
  • Lessees may constantly renew their production resources without having to purchase such assets after lease termination
  • For financially sound companies only
  • In cooperation with suppliers who guarantee repurchase of leased assets after they are returned by lessee
  • Operating lease arrangements must be consulted with a relationship manager or lease specialist on a case by case basis  

Lease Finance is intended for business clients, who wish to finance investments over CZK 1 million. 

This product is provided by SG Equipment Finance Czech Republic s.r.o., member of the Société Générale Group.