75% Special Depreciation: How to Avoid the Leasing Trap

It was the hot topic in the fleet industry this summer: With “an investment booster for e-mobility in companies,” the German government aimed to promote company-used electric vehicles through accelerated depreciation of 75% of the purchase cost of electric vehicles already in the year of investment. Sounds fantastic! Immediately write off 75% of e-vehicles – who could possibly object?

Headwinds from the Market

Instead of the expected cheers, the government faced a wave of disappointment. The Deutsche Automobil Treuhand (DAT) describes it as a support measure that “misses the target group in practice.” The reason: those who lease e-cars do not benefit from the special depreciation. But leasing is the predominant form of financing in the commercial sector. The trade media eurotransport.de expressed a similar view: “What at first glance looks like a real investment booster turns out to be hardly usable for many fleets – especially if they rely on leasing.”

Let’s do a reality check

Is that true? Do fleet managers automatically fall into a trap when leasing an e-vehicle? The answer is: it depends. They do fall into the leasing trap if a traditional closed-end lease is agreed upon. In this model, the vehicle remains on the lessor’s balance sheet. The result: you can neither claim regular depreciation (AfA) nor the special depreciation for tax purposes.

But there is a strategic alternative: With Holman FlexLease, we offer an innovative open-end leasing model that picks up where traditional leasing ends: you, as the lessee, become the economic owner of the vehicles. The result: you can fully claim the 75% special depreciation (and the regular AfA) for tax purposes.

How much does depreciation bring: Sample calculation

Is the switch worthwhile? How much tax benefit does Holman FlexLease actually provide? In the following overview, our experts show a direct comparison of the tax effect between traditional closed-end leasing and Holman FlexLease in the first year (assuming a tax rate of 29%).

Example: Škoda Enyaq
Vehicle price: €25,196.63
Lease term: 3 years
Monthly lease payments: €375.26
Savings in the first year: €5,480 in taxes
Savings compared to closed-end leasing: €4,175

Our answer to whether switching to Holman FlexLease is worthwhile is: yes. The tax savings for the Škoda Enyaq amount to nearly 17% in the first year. Every fleet manager can calculate that with ten or more vehicles, this represents a significant liquidity advantage. We would be happy to calculate the specific opportunity for your fleet in a direct consultation.

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Deutsche Automobil Treuhand GmbH. (2025, Juni 5). Voraussichtlich eher Placebo als Booster. https://www.dat.de/news/voraussichtlich-eher-placebo-als-booster/

Holzer, N., & Nolle, G. (2025, Juli 15). 75 %-Sonderabschreibung: Leasing geht leer aus. eurotransport.de. https://www.eurotransport.de/logistik/verkehrspolitik/sonderabschreibung-e-pkw-leichte-nutzfahrzeuge-busse-und-lkw-2025-leasing-kein-vorteil/

Presse- und Informationsamt der Bundesregierung. (2025, Juli 21). Wachstumsbooster zur Stärkung des Standorts Deutschland. https://www.bundesregierung.de/breg-de/aktuelles/wachstumsbooster-2351752