{"id":19454,"date":"2025-10-14T12:27:30","date_gmt":"2025-10-14T12:27:30","guid":{"rendered":"https:\/\/de-en.holman.com\/de-en\/?p=19454"},"modified":"2025-10-14T12:28:47","modified_gmt":"2025-10-14T12:28:47","slug":"75-special-depreciation-how-to-avoid-the-leasing-trap","status":"publish","type":"post","link":"https:\/\/de-en.holman.com\/de-en\/resources\/75-special-depreciation-how-to-avoid-the-leasing-trap\/","title":{"rendered":"75% Special Depreciation: How to Avoid the Leasing Trap"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span> \n\n\n\t\t\t\n\t\n\t\t\t<div class='resource-header-container' style='position:relative;'>\n\t\t<div class=''><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav><\/div>\n        <div id='blog-title'><h1>75% Special Depreciation: How to Avoid the Leasing Trap<\/h1><\/div>\n            <img src='https:\/\/de-en.holman.com\/de-en\/wp-content\/uploads\/2025\/10\/251014_75-Sonderabschreibung.jpg' alt='' id='blog-header-image' style='width:100%;object-fit:cover;object-position: center;'>                            \n\t\t\t<aside style='max-width:298px;margin-top:62px;' id='mobile-info'>\n\t\t\t\t<div class='blog-info-box'><p class='aside-header'>Posted<\/p>\n\t\t\t\t<p class='aside-info'>October 14, 2025<\/p><\/div>\n\t\t\t\t<div class='blog-info-box'><p class='aside-header'>Type<\/p>\n\t\t\t\t<p class='aside-info'>\n\t\t\t\t\tBlog\t\t\t\t<\/p><\/div>\n\t\t\t\t<div class='blog-info-box' id='social-icons'><p class='aside-header'>Share<\/p>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/de-en.holman.com\/de-en\/resources\/75-special-depreciation-how-to-avoid-the-leasing-trap\/\" id=\"footer-mobile-facebook-link\" title=\"Facebook\" target=\"_blank\" class='aside-info'>\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/de-en.holman.com\/de-en\/wp-content\/themes\/holman\/assets\/images\/facebook-share.png\" alt=\"Facebook\" \/>\n\t\t\t\t\t\t\t<\/a> <!-- .item -->\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/de-en.holman.com\/de-en\/resources\/75-special-depreciation-how-to-avoid-the-leasing-trap\/\" id=\"footer-mobile-linked-link\" title=\"linkedin\" target=\"_blank\" class='aside-info'>\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/de-en.holman.com\/de-en\/wp-content\/themes\/holman\/assets\/images\/linkedin-share.png\" alt=\"LinkedIn\" \/>\n\t\t\t\t\t\t\t<\/a> <!-- .item -->\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t<a href=\"mailto:?subject=75% Special Depreciation: How to Avoid the Leasing Trap&#038;body=I wanted to share this content from Holman! 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#ACACAC;}\n\t\t.case-study-feature{display:flex;flex-direction:row;justify-content:space-between;gap:0 24px;}\n\t\t.case-study-feature:first-of-type{width:100%;justify-content:flex-start;}\n\t\t#case-study-header-title{color:#2C9942;font-weight:500;font-size:14px;padding:0;margin:0;width:100%;}\n\t\t#case-study-header-description{color:#003057;font-weight:500;font-size:14px;padding:0;margin:0;width:100%;}\n\t\t.case-study-feature img{width:45px;min-width:45px;}\n\t\t#case-study-image{object-fit:cover;}\n\t\t.fullscreen{width:100%;height:100%;position:absolute;top:0;left:0;}\n\t\t#form-container-gated{width:101%;height:100%;margin:0 auto;z-index:99;top:0;position:absolute;background-color:rgba(0,0,0,0.8);display:flex;flex-direction:column;justify-content:center;}\n\t\t#form-container-gated #ebook-form{display:flex;flex-direction:column;justify-content:space-between;width:425px;margin:0 auto;border-top:0.5px solid rgba(0, 0, 0, 0.050);box-shadow: 1px 4px 4px 0px rgba(0, 0, 0, 0.50);text-align:center;padding:32px;z-index:9999;background-color:white;}\n\t\t#form-container-gated #ebook-form .wpcf7 label{text-align:left;font-size:10px;width:49%;font-weight:500;}\n\t\t#form-container-gated #ebook-form .wpcf7 label:nth-child(odd):last-child{width:100%;}\n\t\t#form-container-gated #ebook-form .wpcf7 input, #form-container-gated #ebook-form .wpcf7 input[type=url], #form-container-gated #ebook-form .wpcf7 input[type=email], #form-container-gated #ebook-form .wpcf7 input[type=tel], #form-container-gated #ebook-form .wpcf7 input[type=text], #form-container-gated #ebook-form .wpcf7 select, #form-container-gated #ebook-form .wpcf7 input[type=textarea][type=text]{height:32px;}\n\n\t\t#form-container-gated #ebook-form .wpcf7 .wpcf7-submit{margin:24px auto 0;}\n\t\tbody:has(.gated) a#footer-mobile-download-link{display:none;}\n\t\tbody:has(.ungated) a#footer-mobile-download-link{display:inline-block !important;}\n\t\t.ebook-overlay.gated{width:100%;height:100%;position:relative;}\n\t\t@media(max-width:900px){#form-container-gated #ebook-form{width:100%;}.ebook-overlay.gated{min-height:435px;}#form-container-gated #ebook-form .wpcf7 label{width:100%;}#icon-container{flex-direction:column;gap:24px 0;}#case-study-header-title,#case-study-header-description{font-size:12px;}.case-study-feature{width:100%;justify-content:flex-start;}#case-study-image{height:auto;}}\t\t\t\t\n\t\t<\/style>\n\n\n \n\n\n\t\t\t\n\t\n\t\t\t \n\t\t<section class='resource-wysiwyg'>\n\t\t\t        \t<p>It was the hot topic in the fleet industry this summer: With \u201can investment booster for e-mobility in companies,\u201d the German government aimed to promote company-used electric vehicles through accelerated depreciation of 75% of the purchase cost of electric vehicles already in the year of investment. Sounds fantastic! Immediately write off 75% of e-vehicles \u2013 who could possibly object?<\/p>\n<h2><strong>Headwinds from the Market<\/strong><\/h2>\n<p>Instead of the expected cheers, the government faced a wave of disappointment. The Deutsche Automobil Treuhand (DAT) describes it as a support measure that \u201cmisses the target group in practice.\u201d The reason: those who lease e-cars do not benefit from the special depreciation. But leasing is the predominant form of financing in the commercial sector. The trade media eurotransport.de expressed a similar view: \u201cWhat at first glance looks like a real investment booster turns out to be hardly usable for many fleets \u2013 especially if they rely on leasing.\u201d<\/p>\n<h2><strong>Let\u2019s do a reality check<\/strong><\/h2>\n<p>Is that true? Do fleet managers automatically fall into a trap when leasing an e-vehicle? The answer is: it depends. They do fall into the leasing trap if a traditional closed-end lease is agreed upon. In this model, the vehicle remains on the lessor\u2019s balance sheet. The result: you can neither claim regular depreciation (AfA) nor the special depreciation for tax purposes.<\/p>\n<p>But there is a strategic alternative: With Holman FlexLease, we offer an innovative open-end leasing model that picks up where traditional leasing ends: you, as the lessee, become the economic owner of the vehicles. The result: you can fully claim the 75% special depreciation (and the regular AfA) for tax purposes.<\/p>\n<h2><strong>How much does depreciation bring: Sample calculation<\/strong><\/h2>\n<p>Is the switch worthwhile? How much tax benefit does <a href=\"https:\/\/www.holman.com\/de-en\/leasing\/open-end-leasing\/\" target=\"_blank\" rel=\"noopener\">Holman FlexLease<\/a> actually provide? In the following overview, our experts show a direct comparison of the tax effect between traditional closed-end leasing and Holman FlexLease in the first year (assuming a tax rate of 29%).<\/p>\n<p><strong>Example: \u0160koda Enyaq<br \/>\n<\/strong>Vehicle price: \u20ac25,196.63<br \/>\nLease term: 3 years<br \/>\nMonthly lease payments: \u20ac375.26<br \/>\nSavings in the first year: \u20ac5,480 in taxes<br \/>\nSavings compared to closed-end leasing: \u20ac4,175<\/p>\n<p>Our answer to whether switching to Holman FlexLease is worthwhile is: yes. The tax savings for the \u0160koda Enyaq amount to nearly 17% in the first year. Every fleet manager can calculate that with ten or more vehicles, this represents a significant liquidity advantage. We would be happy to calculate the specific opportunity for your fleet in a direct consultation.<\/p>\n<h2><strong>Have questions?<\/strong><\/h2>\n<p>Now is the perfect time to restructure your fleet.<br \/>\nGet non-binding <a href=\"https:\/\/www.holman.com\/de-en\/contact\/\" target=\"_blank\" rel=\"noopener\">advice<\/a> and secure your tax advantages!<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em>Deutsche Automobil Treuhand GmbH. (2025, Juni 5). Voraussichtlich eher Placebo als Booster. <a href=\"https:\/\/www.dat.de\/news\/voraussichtlich-eher-placebo-als-booster\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.dat.de\/news\/voraussichtlich-eher-placebo-als-booster\/<\/a><\/em><\/p>\n<p><em>Holzer, N., &amp; Nolle, G. (2025, Juli 15). 75\u202f%-Sonderabschreibung: Leasing geht leer aus. eurotransport.de. <a href=\"https:\/\/www.eurotransport.de\/logistik\/verkehrspolitik\/sonderabschreibung-e-pkw-leichte-nutzfahrzeuge-busse-und-lkw-2025-leasing-kein-vorteil\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.eurotransport.de\/logistik\/verkehrspolitik\/sonderabschreibung-e-pkw-leichte-nutzfahrzeuge-busse-und-lkw-2025-leasing-kein-vorteil\/<\/a><\/em><\/p>\n<p><em>Presse- und Informationsamt der Bundesregierung. (2025, Juli 21). Wachstumsbooster zur St\u00e4rkung des Standorts Deutschland. <a href=\"https:\/\/www.bundesregierung.de\/breg-de\/aktuelles\/wachstumsbooster-2351752?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bundesregierung.de\/breg-de\/aktuelles\/wachstumsbooster-2351752<\/a><\/em><\/p>\n\t\t<\/section>\n\t\t\n\t\t\t\n<style>\n\tsection{margin:0;}\nsection.resource-wysiwyg{margin:20px 0 0;padding:0;}\nsection.resource-wysiwyg:first-of-type {margin:35px 0 0;padding:0;}\n.resource-wysiwyg p{margin-bottom:16px;font-size:16px; line-height: 24px;}\n.resource-wysiwyg h2, .resource-wysiwyg h3, .resource-wysiwyg h4{margin-top:40px;color:#003057;}\n.resource-wysiwyg h3{margin-bottom:16px;color:#003057;font-weight:500;}\n.resource-wysiwyg h4 {line-height: 24px; font-size:16px;}\n.resource-wysiwyg h5{font-size:14px;font-weight:500;margin:16px 0;}\n.resource-wysiwyg p:last-of-type{margin-bottom:0px;}\n.resource-wysiwyg img{padding:16px 24px;max-width:40%;}\n.resource-wysiwyg img.alignright{float:right;padding-right:0px;}\n.resource-wysiwyg img.alignleft{float:left;padding-left:0px;}\n.resource-wysiwyg ul{margin-left:0;padding-left:1rem;margin:16px 0;}\n.resource-wysiwyg ul li{font-size:16px;font-weight:400;}\n.resource-wysiwyg ul li::marker{color:#2C9941;font-size:20px;margin-top:5px;}\n#form-container-gated #ebook-form h2, #form-container-gated #ebook-form h3, #form-container-gated #ebook-form h4{margin-top:0px;}\n@media(max-width:600px){section.resource-wysiwyg:first-of-type{margin:16px 0 0;}.resource-wysiwyg img{max-width:50%;height:auto;padding:8px 12px;}}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>75% Special Depreciation for Electric Vehicles: How Fleet Managers Avoid the Classic Leasing Trap, Maximize Tax Savings, and Boost Liquidity.","protected":false},"author":37,"featured_media":19455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[141],"tags":[119,161],"blog-type":[118],"featured":[138],"legacy":[],"topic":[],"class_list":["post-19454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-leasing","tag-blogs","tag-leasing","blog-type-blog","featured-yes"],"acf":[],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts\/19454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/comments?post=19454"}],"version-history":[{"count":7,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts\/19454\/revisions"}],"predecessor-version":[{"id":19466,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts\/19454\/revisions\/19466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/media\/19455"}],"wp:attachment":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/media?parent=19454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/categories?post=19454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/tags?post=19454"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/blog-type?post=19454"},{"taxonomy":"featured","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/featured?post=19454"},{"taxonomy":"legacy","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/legacy?post=19454"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/topic?post=19454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}