MKB Juristen drafts custom legal documents
It is best not to cobble together or copy important contracts, terms and conditions, and other legal documents yourself. We help entrepreneurs on a budget with customized legal solutions, clear costs upfront, and practical explanations.
- Custom contracts, terms and conditions, and legal documents
- Budget-friendly and clear about the costs upfront
- Request a free consultation or a no-obligation quote
Having a sale and leaseback agreement drafted by a specialized SME lawyer typically costs between €750 and €2,500, depending on the complexity and whether real estate is involved. For that amount, you receive a watertight purchase and lease component that is legally sound and fiscally viable. In the case of commercial property, notary and transfer tax costs are added on top. Below is an explanation of what the process entails, what the price depends on, and when the investment pays for itself.
The short answer
- Lawyer fees: 750 to 2,500 euros for drafting the purchase and lease sections.
- Real estate: additional notary fees plus transfer tax (Art. 2 WBR) on the sale.
- Turnaround time: typically one to three weeks, longer for a property or valuation.
- What you get: a fair purchase with leaseback, a market-rate purchase option, and clear risk allocation.
- Additionally: accountant for the balance sheet and depreciation consequences.
Having a sale and leaseback agreement drawn up: what it costs
The price depends primarily on the object and the degree of customization. A standard machine or fleet acquired through a standard construction falls at the lower end of the price range. As soon as an investor, commercial property, or a questionable residual value comes into play, the price rises because more thought and testing are required.
- Standard movable property: 750 to 1,250 euros for the purchase and lease portion.
- Tailor-made with investor: 1,250 to 2,500 euros, including risk diversification and purchase option.
- Commercial property: legal assistance plus notary fees and transfer tax; the total quickly adds up.
- Valuation: for larger properties, a separate item to substantiate the purchase price and residual value.
The process step by step
- Intake: which asset, financing needs, and lease type are suitable.
- Valuation: determining purchase price and residual value, with appraisal for larger properties.
- Drafting the purchase section: description, price, delivery, and guarantee of vacant title.
- Drafting the lease section: lease type, term, installments, maintenance, insurance, and purchase option.
- Tax and balance sheet check: calculate the implications together with the accountant.
- Signing: for real estate via a notary, otherwise privately.
What the price depends on
- Type of object: movable property is simpler and cheaper than real estate.
- Standard or custom-made: checking a contract from a leasing company costs less than a tailor-made structure with an investor.
- Residual value discussion: the more sensitive the purchase option, the more substantiation is required.
- Number of parties: more people involved means more coordination and therefore more hours.
- Tax complexity: VAT, transfer tax, and depreciation influence the required advice.
Do it yourself or have it drafted
For a standard property through an established leasing company, you can often use their contract, and a review of the terms and the purchase option suffices. Having a contract drawn up pays off whenever it concerns commercial property, a customized solution with an investor, or a structure where the residual value and tax classification may be open to debate. The primary reason for having it done is certainty: that the purchase is a genuine purchase and does not fail to violate the fiduciary prohibition of Article 3:84, paragraph 3 of the Dutch Civil Code as disguised security, and that the tax implications are correct in advance.
A practical example
An installation company wants to sell a warehouse and lease it back to finance an acquisition. The company has an SME lawyer draft the structure for €2,100, including a notary for the deed of transfer and transfer tax on the sale price. The accountant calculates the depreciation and balance sheet implications. The total advisory and transfer costs are substantial but proportionate to the released liquidity, and the structure has been tax-reviewed and is legally sound. The company continues to use the warehouse and finances the acquisition without a bank loan.
Honest recommendation
You do not always need to engage a lawyer. For a standard movable asset via an established leasing company with a fixed contract, a thorough review of the terms and a check of the purchase option usually suffices; in that case, the costs of having an agreement drafted are unnecessary. However, do have the agreement drawn up or reviewed as soon as commercial property is involved, when creating a customized agreement with an investor, or whenever the residual value and tax treatment leave room for discussion. Expect to pay between 750 and 2,500 euros for the lawyer, plus notary fees and real estate transfer tax, and involve your accountant regarding the balance sheet implications. The investment pays for itself when the amounts are substantial and a misstep could undermine the structure from a tax or legal perspective.
Also read the explanation of what a sale and leaseback agreement is, view what belongs in the contract when drafting it , and go directly to the sale and leaseback agreement.
Frequently Asked Questions
With a specialized SME lawyer, the cost is typically 750 to 2,500 euros, depending on the complexity. Movable property via a standard structure is cheaper, while a customized solution involving an investor is more expensive. For commercial property, notary fees and transfer tax on the sale are added.
Usually one to three weeks. For a standard property, it can be faster; for a commercial property or a valuation, it takes longer because the valuation, the notary, and the tax check require more time. A good intake speeds up the process.
A comprehensive purchase and lease component that aligns: a genuine purchase with transfer of ownership, a clear lease structure, market-rate installments and a purchase option, and a clear division of maintenance, insurance, and risk. In short, a structure that is legally and fiscally sound.
In the case of commercial property, the transfer takes place via a notarial deed, and transfer tax (Art. 2 WBR) is payable on the sale. This makes the process more formal and costly than with movable property, where the transfer can take place privately.
Often, yes. The choice between operating and financial leasing determines how the asset appears on the balance sheet and how you depreciate it. An accountant calculates the tax and balance sheet implications so that you know in advance whether the form will work out favorably.
With a standard property from an established leasing company, you can work with their contract and check the terms yourself. However, with custom work, real estate, or a sensitive residual value, that saving is risky, because an error can undermine the structure fiscally or legally.
When the amounts are large and a misstep would undermine the structure, for example because the purchase as disguised security fails or the tax classification turns out differently. For large assets, the security of a watertight contract far outweighs the advisory costs.
