By Charlotte GAUCHON
5 April 2025
Property leasing is an attractive option for many companies looking to finance their business premises without using up their cash. This mechanism makes it possible to acquire a building without a large initial outlay. It is a complex mechanism combining leasing and credit, and deserves to be explored in all its essential aspects. What is property leasing? Legal definition Article L. 313-7, 2° of the Monetary and Financial Code defines property leasing as a transaction whereby a company leases property for professional use, purchased or built on its behalf, where this transaction enables the lessee to become the owner of the property by the end of the lease at the latest. This transaction can take three forms: By transfer in execution of a unilateral promise to sell By acquisition of ownership rights in the land By automatic transfer of ownership of the buildings In a ruling dated 10 June 1980, the Cour de cassation (French Supreme Court) stated that «leasing...
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