Asset financiers

Solutions for international asset financiers

International leasing is a growing and exciting business. It is also extremely complex. With high rewards but also high risks, mistakes can be costly.

With our detailed understanding of international leasing of movables developed over 35 years, Rosetrust provides unparalleled experience and expertise in constructing and operating international corporate leasing structures. We are uniquely qualified to provide services to lessors across Europe and beyond.

Swiss companies and branches A great deal of cross-border leasing business is conducted by Swiss companies or branches of foreign companies based in Zug. This combines a favourable tax regime “onshore” with access to a double taxation treaty network: a Zug vehicle may result in a lower tax charge than if an offshore company is used.

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Offshore companies A properly administered offshore vehicle can sometimes be a vital part of an international leasing structure, helping to avoid unnecessary double taxation. By placing assets or rights in an offshore entity which is tax neutral, investors, funders and lessees onshore are only responsible for tax in their home jurisdictions. In this way, offshore companies can be particularly useful as a joint venture leasing vehicle.

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Special purpose vehicles Leasing transactions often require SPVs to hold particular assets. This may be as part of a specific securitisation structure or as a way of providing additional security to lenders through “ring fencing”.

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