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Kritische Diskussion des sale and lease back-Verfahrens bei der Finanzierung von Unternehmensimmobilien: Chancen und Risiken bei verschiedenen Unterne by Croonen, Alexander

Kritische Diskussion des sale and lease back-Verfahrens bei der Finanzierung von Unternehmensimmobilien: Chancen und Risiken bei verschiedenen Unterne

by Alexander Croonen
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Book cover type: Paperback
  • ISBN13: 9783836654722
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplomica Verlag
  • Publisher Imprint: Diplomica Verlag
  • Publication Date:
  • Pages: 130
  • Original Price: USD 69.9
  • Language: German
  • Edition: N/A
  • Item Weight: 241 grams
  • BISAC Subject(s): General

Der Trend bei den deutschen Gewerbeimmobilien geht inzwischen dazu, dass die Immobilien nur noch als optimales Wirtschaftsgut bezüglich der Nutzung, Gebäu-deart, Gebäudestruktur und der Nutzungsdauer gesehen werden. Dafür müssen diese aber nicht notwendigerweise im Unternehmenseigentum gehalten werden. Au erdem betrachten viele Unternehmen das Sachkapital zunehmend eher als Betriebsausgabe denn als Vermögenswert und somit "als etwas, das man besser leiht als besitzt". Eine Möglichkeit sich von den selbst genutzten Immobilien zu trennen besteht im Verkauf mit einer anschlie enden Rückmietung der benötigten Flächen. Diese Vorgehensweise wird als sale and lease back-Transaktion be-zeichnet und ist im Ausland im Vergleich zu Deutschland bereits viel weiter ver-breitet. Einer der Gründe hierfür liegt in der stärkeren Ausprägung der Maximie-rung des Shareholder Value in den angelsächsischen Ländern. Durch eine sale und lease back-Transaktion verschwinden die Immobilien aus der Bilanz und die Eigenkapitalrendite kann verbessert werden. In der Vergangenheit hat sich das sale and lease back-Verfahren unter steuerli-chen, rechtlichen und bilanziellen Aspekten insbesondere für Mobilien bewährt. Zudem ermöglicht es eine höhere Flexibilität. Dieses gilt aber auch für die Finan-zierung von einzelnen Immobilien oder Immobilienpaketen, da das Immobilien-Leasing unverändert eine bedeutende Rolle bei der Immobilienfinanzierung spielt. Trotzdem muss wegen dem sich ändernden Umfeld die Desinvestition von be-triebsnotwendigen Immobilien gut durchdacht werden. Dabei spielt insbesondere auch die Notwendigkeit eines guten Ratings aufgrund von Basel II eine bedeuten-de Rolle. Gleichzeitig erschweren aber die neuen Bilanzierungsrichtlinien, die In-ternational Financial Reporting Standards (IFRS), eine vollständige Finanzierung der Immobilie au erhalb der Bilanz des Unternehmens, welches die Immobilie nutzt. Deshalb wird als eines der ersten Ziele ein Vergleich der steuerlichen Lea-singerlas

Alexander Croonen, Diplom Wirtschaftsingenieur, Wirtschaftsingenieurwesen Elektrotechnik an der Technischen Universität Darmstadt, Abschluss 01/2007 als Diplom Wirtschaftsingenieur. Derzeit tätig als Unternehmensberater bei BearingPoint GmbH im Bereich Financial Services.

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