By Charlotte GAUCHON
8 April 2025
Have you opted for property leasing to finance your business premises? This financing tool has its own special accounting and tax features that you need to understand. Between special provisions, financial depreciation and the treatment of purchase options, the property leasing system is complex. Understanding the hybrid nature of property leasing Property leasing is a two-faced operation: legally a lease, economically a loan. This dual nature raises many questions about its accounting and tax treatment. According to article L. 313-7 of the French Monetary and Financial Code, property leasing is "a transaction whereby a company leases property for professional use, purchased by it or built on its behalf, where this transaction enables the lessee to become the owner of the leased property, at the latest at the end of the lease". This hybridity raises the question of whether the legal approach (a lease) or the economic approach (financing) should be favoured in the...
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