Leasing

Ireland is now one of the world’s major centres for cross-border leasing and offers very significant tax advantages to leasing operations.

Deloitte Ireland has a long established, diverse client base of leasing companies. We are delighted to work with some of the largest and most prominent leasing companies located here in Ireland. We are highly regarded by our current leasing clients in the field of tax, audit, and advisory having been actively involved in providing these services to the leasing industry over the last number of decades.

Working with our strong client base in the leasing sector, our services include:

  • Maximising tax depreciation claims for lessors/lessees
  • Developing structures that eliminate/ minimise foreign withholding taxes
  • Asset securitisation and loan/lease portfolio securitisation
  • Listing of leasing groups on public markets
  • Development of new leasing products
  • Accounting and taxation advice for structured finance transactions
  • Advice on purchases and sales of aircraft
  • Advising on how to obtain the 12.5% trading rate of corporation tax
  • Development of VAT efficient leasing structures
  • Documentation review
  • Working with our clients and the tax authorities to introduce relevant leasing taxation legislation

Deloitte is a global player and a recognised leader in providing professional services to the leasing industry.  

Where a leasing company operates in numerous jurisdictions, international tax issues need to be considered. We can produce a combined report of the potential tax issues facing our clients in each of the jurisdictions they operate in.