“Sale and lease-back” is a construction, whereby a company sells real estate to DHG, and then leases it back for a certain period of time at a fixed rent.

This construction offers the vendor various important advantages. These include the following:

- a fixed working capital becomes available ;
- resulting in greater liquidity for new projects;
- or the restructuring of debts;
- and thus to an improvement in the balance sheet.

“Sale and lease-back constructions” receive a special accounting and fiscal treatment. For more information on this matter, please contact one of our employees in the commerce department.