By Charlotte GAUCHON
25 March 2025
Property leasing is a powerful financing tool, but its structure can take different forms depending on a company's needs. Unlike traditional credit, leasing combines rental and purchase options in a sophisticated legal arrangement defined by article L. 313-7 of the French Monetary and Financial Code. This financing solution can be optimised by mastering its variants. Lease-back Mechanism and advantages A lease-back is an original transaction in which a company sells its building to a financial institution, which immediately leases it back in the form of a finance lease. The Order of 11 January 1990 on economic terminology defines it as a «financing technique whereby a specialised credit institution buys an asset from a user and immediately makes it available to that user under a leasing contract». This arrangement offers an immediate cash flow solution. The company converts a fixed asset into cash while...
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