Oberflächenfinanzierung

Oberflächenfinanzierung refers to a financial practice where the ownership of an asset is transferred to a financial institution, such as a bank or a specialized financing company. The original owner then leases the asset back from the financial institution. This arrangement allows the original owner to gain immediate access to the capital tied up in the asset while retaining its use. It is often used by businesses to improve liquidity or to finance new investments without selling off valuable equipment or property.

The terms of an Oberflächenfinanzierung agreement typically include the asset's valuation, the lease payments, the lease duration, and the conditions for the asset's return or repurchase at the end of the lease term. The asset serves as collateral for the financing provided. This method can be advantageous for companies needing to free up cash flow quickly without disrupting their operational activities. It differs from a simple sale and leaseback in that the primary intent is often financing rather than purely divestment. The financial institution benefits from the lease payments and the security of the underlying asset.