Hardware leasing is a modern concept in which companies provide their employees with high-quality IT and communication devices—either for work use or, depending on the model, also for private use. The leasing contract is usually concluded by the employer, and the devices are used via salary conversion or as an additional benefit in kind.
The model offers an attractive way to provide modern work equipment without having to bear high one-off costs. Employees benefit from the opportunity to obtain high-quality devices (e.g., Apple products, Microsoft Surface, tablets, or smartphones) at a lower price than if they were to purchase them privately. Accessories such as monitors, keyboards, or headsets can often be included as well. Depending on the program design, services such as device replacement, maintenance, or insurance may also be included.
Hardware leasing becomes particularly interesting from a tax perspective when the so-called “non-cash benefit” is applied. Under certain conditions (e.g., in the case of pure transfer without salary conversion), devices can even be provided tax-free (Section 3 No. 45 EStG). Alternatively, financing is provided through salary conversion, whereby the lease is based on the gross salary, thereby reducing taxable income. It is important to have a correct contractual structure and documentation, especially for private use.
For companies, hardware leasing not only offers the opportunity to equip their employees with the best possible technology, but also to position themselves as a digital and modern employer. At the same time, lifecycle costs can be optimized, as maintenance, return, and, if necessary, recycling are handled by the leasing provider.
The advantages at a glance:
- For employees: Access to the latest hardware at favorable terms, simple processing, tax advantages, high flexibility in device selection.
- For employers: Increased attractiveness, modern IT equipment without high investment costs, tax efficiency, simple administration by the provider.
Overall, hardware leasing fits perfectly into a modern working environment that combines mobility, flexibility, and digitalization.