Business premises

ING Real estate leasing

Spend your working capital on what is really important

​​Do you need to invest in commercial real-estate for your company or business? Would you prefer not to draw from your working capital? Go for the flexibility and financial advantages of a lease from ING. ING Lease purchases, builds or renovates your property on your behalf and transfers all rights of use to you via a rental agreement. At the end of the lease period, you have the option of purchasing the property for a previously agreed price.

  • Easy form of financing

    Because ING Lease buys the goods and becomes their owner, fewer guarantees are required. It is usually possible to provide a higher amount (depending on the type of goods) than for a traditional loan.

  • No heavy investment

    You only pay for the goods' use. This allows you to use cars, company buildings or other heavy company equipment without making any major investments yourself.

  • Assets available

    Leasing allows you to spend your working capital on what is really important: your business.

  • Tax benefits

    Some leasing contracts can be entered as off balance or directly in the income statement off the balance sheet. This is interesting, because in that case the lease payments may be tax-deductible. If you lease heavy equipment, you also avoid the withholding tax you would pay if you bought the equipment yourself. ING Lease pays all VAT when it purchases the equipment. By concluding a leasing contract, you can spread the VAT across the lease payments.

  • A range of possibilities

    You can contact ING to lease cars, trucks, IT equipment, company equipment, real estate and care homes or to finance all types of green energy.

  • Tailor-made contract

    You choose what to buy and you negotiate with the supplier in person. You also determine the frequency of your lease payments. What you do after the lease period is also up to you: you can buy, sell or continue to lease the goods.

Leasing is a form of credit in which ING Lease (the lessor) buys goods for you (the lessee), such as a computer server, a van or real estate. ING Lease pays for the purchase and becomes the owner, but you get to use the goods for a predetermined period if you make regular lease payments. At the end of the contract, you can buy the goods and become their final owner.

Leasing is an easy form of financing for the self-employed, businesses, independent professionals, tradesmen and public institutions.

Which investment goods can you lease with ING?

A lease contract offers you the option to buy the goods at the end of the contract. Of course, you will not pay the amount ING Lease paid originally. You only pay the residual value. Depending on this residual value, the leasing is processed differently in the accounting.

The residual value is less than 15% of the original investment amount (on balance)

The leasing is considered as an investment. The goods you lease are included in the asset side of your balance sheet. The interests are entered as costs on the income statement.


  • Both the amortisation and the interest offer tax benefits.
  • The lease period may exceed 5 years.

The residual value is more than 15% of the original investment amount (off balance)

The lease payments you make every month are considered as "rent". You enter them as costs on your income statement.


  • The lease has no impact on your balance sheet and balance sheet ratios.
  • The lease payments are 100% tax-deductible as costs.

"Sale and lease back"” also offers you the opportunity to sell your own assets to ING Lease to then lease or rent them with ING. This is convenient if you want to keep your equity available, if you need liquid assets or if you want to improve your balance sheet structure.

Contact ING. Together with our lease experts, you will always find a plan to suit you.

ING offers a full range of loans to finance your projects.
Find the financing suited to the needs of your business.