On the one hand, service providers and external consultants, for instance for customization to the corporate structures. On the other hand, in-house services (internal personnel expenses), for example for data migration or for key users.
This way, you achieve a leveling of the initial costs. You can thereby cover the expenses for the software from current revenues. In addition, balance sheet neutrality is maintained.
The general conditions are clarified in advance with the software manufacturers. This means that all the requirements of the leasing decree are fulfilled - which counteracts any unfavorable "reinterpretation" of leasing as a hire purchase from a tax point of view.
Get started with a project lease for cloud/subscription solutions.