{"type":"document","data":{"contentType":"onecms:productPage","flexPageMetadata":{"afmBanner":false,"description":"Spend your working capital on what is really important. ??Need new offices for your company or business? Or a new hangar, warehouse or other commercial real-estate? Go for the flexibility and financial advantages of a lease from ING.","robotInstruction":{"noFollow":false,"noIndex":false}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Why choose ING real-estate leasing?"},{"componentType":"productFeatures","highlighted":false,"image":{"extension":"jpg","original":"https://assets.ing.com/m/7d9de411e89fb817/original/prod-ext-cash-reserve.jpg","transformBaseUrl":"https://assets.ing.com/transform/3d2f1849-e1c8-4168-a15c-c3955bb73917/prod-ext-cash-reserve","type":"image","width":150},"items":[{"body":"The leasing period will established for 15 years and more. The residual value will be fixed depending on the nature of the property and your business needs.","title":"Extended leasing periods"},{"body":"Depreciation, interest and leasing costs may be tax deductible, depending on the leasing structure. New construction projects are subject to VAT which is fully deductible if the property is used for business purposes. For renovation projects, we can offer tailormade solutions.","title":"Tax and VAT advantages"},{"body":"You can choose a leasing structure to meet your accounting and reporting preferences. ING Lease offers tailored solutions, taking into account your financial situation and the structure of your assets, as well as the legal, tax and accounting structure of your project. You can also generate cash, reinvest in your business, or refinance amounts previously invested in buildings by selling us your real estate and leasing it back.","title":"Flexible leasing options"}]},{"componentType":"sectionTitle","title":"Frequently asked questions"},{"accordionList":[{"richBody":{"value":"<p>Leasing is available to companies and public institutions.</p>"},"title":"Who can benefit from ING real-estate leasing?"},{"richBody":{"value":"<p><strong>There are two options:</strong></p><p><strong>When the lease is a full pay out repayment schema (ie low residual value)</strong></p><p>The lease is considered an investment and is listed on the assets side of your company’s balance sheet. Interest is considered a cost in your income statement.</p><p>Your advantages:</p><ul><li>Both depreciation and interest are tax deductible</li><li>Public grants are eligible with on-balans lease</li><li>Asset is eligible as re-investment asset for tax purposes</li></ul><p> </p><p><strong>The leasing is not a full pay out transaction (ie the purchase option is high ie 10% or more)</strong></p><p>The lease is qualified as a rent and the lease payments are fully deductible. It is not reflected on your company’s balance sheet, allowing you to list it as an expense in your income statement.</p><p>Your advantages:</p><ul><li>Leasing is not reflected on your balance sheet or in your cost-to-income ratios</li><li>Leasing costs are up to 100% deductible</li><li>Rentals are lower and financing period is longer</li></ul>"},"title":"What are the available real-estate leasing formulas?"},{"richBody":{"value":"<p>You can lease offices, warehouses, semi-industrial buildings, production facilities, retail and commercial real estate and of equipment related to renewable energy production and storage.</p>"},"title":"What types of investment properties can I lease from ING?"},{"richBody":{"value":"<p>You can grant a long-term lease rights (emphyotic right) on your building to ING Lease and then lease it back. The amount granted is a % of the fair market value of your asset. This is a useful strategy for accessing your equity and generating cash for your development.</p>"},"title":"How does ING’s sale and lease-back option work?"}],"componentType":"accordion"},{"componentType":"sectionTitle","title":"Services and contact"},{"cards":[{"cardSize":"small","cardType":"service","componentType":"serviceCard","image":{"altTextDE":"\"\"","altTextEN":"\"\"","altTextFR":"\"\"","altTextNL":"\"\"","extension":"png","original":"https://assets.ing.com/m/4881bcedb44bebe7/original/Pencil-bubble_Outline_RGB.png","transformBaseUrl":"https://assets.ing.com/transform/20f1c7c4-c7c1-4be5-a1b1-095f57a89efc/Pencil-bubble_Outline_RGB","type":"image","width":267},"intro":"Find out more!","title":"Any questions?"},{"cardSize":"small","cardType":"service","componentType":"serviceCard","image":{"altTextNL":"\"\"","extension":"svg","original":"https://assets.ing.com/m/6c368d3243c21e12/original/Savings_goals-Tools_Outline.svg","transformBaseUrl":"https://assets.ing.com/transform/eb3d520a-f5ff-41a7-8cef-dfac9e47ec8e/Savings_goals-Tools_Outline","type":"image","width":32},"intro":"Find out about the steps you can take (PDF - FR)","link":{"url":"https://assets.ing.com/m/7f0b811c1059323d/KlachtenbehandelingINGLeaseFR.pdf"},"title":"Not 100% satisfied?"}],"componentType":"cards"},{"componentType":"paragraph","richBody":{"value":"<p></p>"}}]},"hasMacro":false,"id":"c129958a-e65d-4e2c-9453-8ad6214b686a","legalZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Legal mentions"},{"componentType":"paragraph","richBody":{"value":"<p></p>"},"textLinks":[{"text":"Processing of your personal data and professional discretion","url":"https://assets.ing.com/asset/dd87b07d-2755-44fd-8497-3b40223cd2bb/Protection-of-personal-data-Lease-ENG.pdf"},{"text":"Or directly - Personal data protection statement for ING Lease Belgium NV/SA and its subsidiaries.","url":"https://assets.ing.com/asset/da0ced73-4733-4d65-9272-df62af62ca0e/Privacy-Statement-Lease-Comfin-ENG.pdf"}]}]},"localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Financing","url":"/en/business/financing"}},"componentType":"productHeader","coreHeader":{"body":"Are you planning to invest in or to rent an office space, industrial facilities, or any other building for professional use? ING Lease will acquire or finance the construction of buildings for professional use and pay contractor invoices on your behalf. We then lease the finished property to you under a long-term lease. At the end of the contract, you can choose to extend the lease or purchase the property. You can also access the equity of your existing real-estate holdings and generate cash with a sale and lease-back agreement.","headerImage":{"extension":"jpg","original":"https://assets.ing.com/m/1eb304a1d09ec326/original/ing-lease-building-1920.jpg","transformBaseUrl":"https://assets.ing.com/transform/e4cc2a28-f34f-4576-af5f-2c632f3eefb3/ing-lease-building-1920","type":"image","width":1920},"subtitle":"Finance your professional real estate with tailored leasing solutions","title":"Real Estate Leasing"},"cta":{"componentType":"cta","textLink":{"text":"Interested? Contact us!","url":"https://www.ing.be/en/business/services/contact-us"}},"usps":[{"body":"Choose a lease tailored to your financial, legal and tax structure","icon":{"extension":"png","original":"https://assets.ing.com/m/4cc6a8ab1c1008b9/original/Checklist_orange.png","transformBaseUrl":"https://assets.ing.com/transform/e5f9acd9-6b76-4ee4-8362-8686f8c313e2/Checklist_orange","type":"image","width":267}},{"body":"Generate cash with a “sale and lease-back” option","icon":{"altTextDE":"\"\"","altTextEN":"\"\"","altTextFR":"\"\"","altTextNL":"\"\"","extension":"png","original":"https://assets.ing.com/m/24b15120da0e5534/original/moneybag_euro_outline_rgb.png","transformBaseUrl":"https://assets.ing.com/transform/123999d4-92ff-4dac-b79f-d89ee90a00f2/moneybag_euro_outline_rgb","type":"image","width":267}},{"body":"Benefit from deductible lease payments in case of off-balance sheet structure","icon":{"altTextDE":"\"\"","altTextEN":"\"\"","altTextFR":"\"\"","altTextNL":"\"\"","extension":"png","original":"https://assets.ing.com/m/9d5027e9896987b/original/thumbs_up_outline_rgb.png","transformBaseUrl":"https://assets.ing.com/transform/27ef4d4f-35b0-4e00-a301-6a5a5ec24ab8/thumbs_up_outline_rgb","type":"image","width":267}}]},"publishDate":"2026-07-09T15:19:11.646+02:00"}}