Financial products

Financial leasing

Financial leasing provides complete freedom to use construction machines and is an excellent tool for financing investments, both for large listed companies as well as small private businesses.

In financial leasing, the leased item is part of the fixed assets of the Lessee, who makes depreciation deductions. Lease payment consists of interest and capital. The interest and depreciation are deductible according to the Income Tax Act.

Caterpillar Financial Services retains ownership of the machines throughout the term of the lease. Property passes automatically to the Lessee upon payment of the last instalment of the lease. VAT (23%) of the value of the machine and the interest is paid by the Lessee at the beginning of the contract.

Operating lease

Operating lease involves renting a construction machine for a fee. The company may set the duration of the contract, thus affecting the amount of the lease payments and decreasing the amount of taxable income. The minimum financing period is at least 40% of the normative depreciation period, so for construction equipment it is 24 months. Equipment for road construction is an exception, for which the minimum financing period is 27 months.

All fees incurred by the Lessee in the course of the agreement is deductible according to the Income Tax Act. The Lessor makes depreciation deductions. In an operating lease, VAT is levied progressively on each lease payment, and not entirely in advance, as is the case of a bank loan or finance lease.

Caterpillar Financial Services retains ownership of the machines throughout the term of the lease. At the end of the lease term, the lessee is guaranteed the right to purchase the machine for a residual value agreed in the contract.

Long-term, or off-balance sheet leasing

The lease agreement involves providing the Customer with the equipment to use in exchange for a predetermined monthly fee. At the end of the contract, the Customer returns the item of the lease to Caterpillar Financial Services.

The main feature of the lease agreement is that, according to the Income Tax Act and the Accounting Act, all fees paid by the lessee are deductible and the asset is recorded by the lessor who makes depreciation deductions.

The lease agreement does not specify the conditions for transfer of ownership and thus is balance sheet neutral for the lessee, which, due to the specific policy of the balance sheet, is often important to large business entities, listed companies.

The long-term lease option is often used by companies not interested in purchasing the machine, but using it for a specific task or work with predetermined working hour limits.

The lease agreement works in conjunction with the service agreement, aimed at keeping the machine in working condition. It is constructed as such in order to be consistent with the financing period of the machine itself and adapted to the specific working hour limits agreed to by the parties.

Intentional loan

The loan, in accordance with legal, accounting and tax regulations, functions exactly like a bank loan. The invoice for the machine is issued directly to the Customer. On the basis of the loan agreement, Caterpillar Financial deposits a fixed amount to the account of the Dealer and the Borrower repays it in determined instalments of principal and interest. The transfer as collateral agreement provides a security measure until the registered pledge is established on the machine. This product is most often used by businesses applying for EU grants due to the requirement of holding ownership title to the equipment


The offer

  • Financing in the following currencies: PLN, EUR, CHF, when choosing a financing currency it’s worth to analyse the historical data of EURO, CHF
  • funding period from 12 to 72 months
  • initial payment from 0%
  • fees: equal, seasonal, degressive
  • during 3 chosen months of the year the lease instalments can be reduced to the amount of interest
  • attractive insurance package paid in monthly instalments, in addition to the standard property insurance “All Risks”, we offer a unique policy extension to include the following:
  1. insurance against Electrical and Mechanical Failure (casting or materials defects, design defects, operating errors)
  1. Life insurance – repayment of financial obligations on the Caterpillar equipment along with the transfer of ownership to family members in case of an accident of the user.
  • fixed or variable interest rate, we offer
  • financing based on a fixed rate, which guarantees the stability of instalments until the end of the contract, regardless of changes in interest rates or variable interest rates based on the WIBOR 1M, 1M Euribor, Libor 1M
  • financing service packages and extended warranty
  • the leasing instalment may include service and extended warranty costs in options most convenient for the customer
  • financing of attachments and accessories
  • credit decision within 24 hours