Advantages of leasing for a company
Financial optimization
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No large upfront investment, cash flow remains available for core business activities.
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Lease payments are generally tax-deductible (depending on local tax regulations).
Flexibility
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Possibility to regularly change models (always have up-to-date vehicles).
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Easily adaptable to business needs (special events, VIP trips, marketing operations).
Image and prestige
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A luxury car enhances brand image and credibility with clients and partners.
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Ideal for making an impression during meetings, trade shows, or client receptions.
Simplified management
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No worries about resale, depreciation, or heavy maintenance; often included in the contract.
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Insurance and roadside assistance can be covered by the leasing company.
Taxation & accounting
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Lease payments are recorded as expenses, which can reduce taxable income.
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No asset recorded on the balance sheet, improving certain financial ratios.
Comparison between leasing and buying / Lease vs Purchase
Example: Porsche 992 (911 Carrera)
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New purchase price: approx. ¥20,800,000 (excluding options)
Purchase
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Initial investment: approx. ¥20,800,000 paid upfront
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Depreciation: -30 to -40% over 3 years (resale value around ¥12,500,000–¥14,500,000)
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Annual costs (insurance & maintenance): approx. ¥1,100,000–¥1,600,000 per year
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Accounting treatment: recorded as a fixed asset, subject to depreciation
Lease
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Estimated monthly lease fee: ¥350,000–¥450,000 (excluding tax, depending on contract conditions)
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Advantages:
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No depreciation or resale risk (vehicle returned at end of contract)
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Maintenance, insurance, and roadside assistance often included
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Lease payments usually recorded as operating expenses (tax benefits)
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Flexibility to switch to a new model every 3 years
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Summary
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Purchase → best if the company plans to keep the car long-term and treat it as an asset.
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Lease → ideal for companies prioritizing brand image, flexibility, and tax optimization.