In an environment where technological cycles are accelerating, a 4-year-old computer is already obsolete, and a 6-year-old server becomes a security risk. For Swiss SMEs, putting off the renewal of their IT equipment means running the risk of losing competitiveness, productivity and data security. However, funding a complete renewal all at once can tie up tens of thousands of francs in cash flow. IT leasing offers a practical alternative.

Direct purchase vs IT leasing: 4-year financial comparison

To illustrate the difference, let us take the example of an SME that is renewing 20 workstations and a server for a total of CHF 60,000.

Over four years, the total cost of leasing is slightly higher than purchasing. However, the comparison changes radically when factoring in the time value of the preserved cash flow, actual tax savings and the opportunity cost of 60,000 CHF tied up.

What IT equipment can be financed through leasing in Switzerland?

IT leasing covers a wide range of business hardware:

Workstations & mobility: Business desktop and laptop computers, high-performance workstations, monitors, tablets, and professional smartphones.

Network infrastructure & servers: Physical servers and NAS, network equipment (switches, routers, firewalls), backup and storage systems.

Telephony & communication: IP telephone exchanges (PBXs), video conferencing equipment, unified communications systems.

Print & copy: Professional multifunction printers, wide-format printing systems, production copiers.

Security & access control: IP CCTV systems, biometric access control, perimeter security equipment.

Can software and licences be funded?

The question comes up frequently. In Switzerland, software and licences can in certain cases be included in a leasing contract, provided they are inextricably linked to the financed hardware. For example:

• An operating system or an office suite pre-installed on the hardware
• An industry-specific management software package supplied with the server hardware on which it runs
• Perpetual licences tied to a specific physical infrastructure

By contrast, SaaS licences (cloud subscription-based software) are generally not eligible for traditional leasing. For these items, a dedicated services contract or a revolving credit line may be more suitable.

What happens at the end of the contract?

At the end of the IT leasing contract, you generally have three options:

Option 1 — Buyback of the equipment at residual value. You become the owner of the equipment for a nominal fee (often 1 % of the original value or CHF 1, depending on the contract). This is ideal if the equipment still has value to you.

Option 2 — Fleet renewal. You are signing a new leasing contract for latest-generation equipment. It is the most common option: your fleet always remains up-to-date without any significant cash outflow.

Option 3 — Return of equipment. The equipment is returned to the lessor, who refurbishes or resells it. You leave without any obsolete hardware on your premises.

Case study: a Geneva-based fiduciary with 15 employees

Fictional case for illustrative purposes.

The situation: Trust company based in Geneva with 15 employees. Ageing IT infrastructure (5-6 year old computers), frequent slowdowns, and compatibility issues with client software. The managing director wants to renew the entire hardware fleet but does not want to tie up CHF 45,000 in a single cash outflow.

The Ecofina solution:

• 15 professional portable workstations + 15 dual-display screens
• 1 redundant NAS server + secure network infrastructure
• Total value: CHF 45,000
• 48-month lease agreement — monthly rental: CHF 1,030
• Commissioned within 3 weeks of signing

The results: Workstation boot-up times reduced by a factor of three. No more breakdowns or slowdowns. No upfront costs. Rent is 100% tax-deductible under the % scheme. Estimated productivity gains of 45 minutes per employee per week, equivalent to CHF 2,800 per month in time saved.

FAQ — IT leasing for Swiss SMEs

Is an initial payment required for IT leasing?
No. Ecofina offers zero-deposit IT leasing solutions for SMEs with a standard risk profile. A quick analysis of your situation is all it takes to draw up a proposal.

What is the minimum duration of an IT leasing contract?
IT leasing contracts generally last 24, 36 or 48 months. Durations of 12 months exist for certain rapidly obsolescent hardware, but involve higher rentals.

Is IT leasing possible if my company is newly established?
Yes, but specific conditions may apply for businesses under 2 years old. A guarantor or an additional guarantee structure may be required. Contact Ecofina for a personalised analysis.

Who looks after maintenance and repairs during the lease?
That depends on the type of contract. In a financial lease, maintenance remains your responsibility. In an operational lease with integrated services, certain contracts include preventive maintenance and technical support. Ecofina can guide you towards the most suitable option.

Renewing IT infrastructure is no longer a question of available budget, but of financial structuring. IT leasing allows Swiss SMEs to remain technologically competitive without sacrificing their operational cash flow.

→ Discover our IT leasing solutions for SMEs
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In the construction sector, equipment often represents the majority of a company's value. A crane, an excavator or a compactor can be worth several hundred thousand francs. For Swiss construction and civil engineering SMEs, the question of financing this machinery is strategic: buying with equity ties up capital, borrowing weighs down the balance sheet, and failing to invest compromises the ability to bid for contracts. Leasing and hire purchase offer two complementary alternatives.

Financable plant types

Almost all professional construction machinery can be financed by leasing or hire purchase in Switzerland:

Groundworks & foundations: Hydraulic excavators (mini excavators, 20- to 50-tonne excavators), bulldozers, wheeled loaders, tamping foot compactors, drilling rigs and geotechnical drills.

Lifting & handling: Mobile cranes (25 to 200 tonnes), tower cranes, telescopic handlers, access platforms (articulated and scissor lifts), rough-terrain forklifts.

Site transport and logistics Construction dump trucks and lorries, concrete mixers and agitators, stationary and truck-mounted concrete pumps, articulated dump trucks.

Compaction & asphalt: Vibratory rollers, asphalt pavers, road planers.

Heavy tools: Industrial generator sets, high-capacity air compressors, hydraulic rock breakers.

The minimum amount for a financing application is generally CHF 30,000. Specialised machinery or recent second-hand equipment (less than 5 years old) are also eligible.

Leasing vs financial lease: what is the difference in Switzerland?

In Switzerland, the two terms are often used interchangeably, but they cover different contractual realities:

For the majority of Swiss construction companies, the operational leasing is preferred for high-utilisation machinery with a limited lifespan, whereas the finance lease is preferred for highly specialised equipment that the company wishes to keep in the long term.

Benefits of leasing for Swiss construction companies

Preservation of working capital. A CHF 180,000 construction machine bought with equity ties up capital that is not working. Leasing turns this expense into a predictable, tax-deductible monthly outlay.

Always modern fleet = fewer breakdowns. In the construction industry, a breakdown on site costs on average CHF 2,000 to CHF 5,000 per day (team downtime, delay penalties, emergency hire). Renewing your fleet via leasing structurally eliminates this risk.

Flexibility depending on order books. Leasing can be tailored to the seasonality of the construction industry: certain contracts allow for deferred rental payments during quiet periods or adjustments to the term.

Full tax deductibility. Lease payments under an operating lease are operating expenses that are 100 % deductible from taxable profit — unlike depreciation on company-owned equipment, which is subject to cantonal and federal rules on straight-line or declining-balance depreciation.

Impact on tenders and submission capacity

In Switzerland, public procurement (governed by the Public Procurement Act, PPA) assesses the technical capacity of tenderers, notably on the basis of their available equipment fleet. A recent, well-maintained and documented fleet significantly strengthens tender submissions.

Furthermore, in private markets, having recent machinery that complies with emission standards (in particular Stage V engines, in force since 2019 in the EU and progressively applied on Swiss cross-border construction sites) is a direct commercial advantage.

Finally, a leaner balance sheet through leasing improves the financial ratios that clients and surety banks consult to assess the company's financial strength.

Case study: an earthmoving company from Vaud

Fictional case for illustrative purposes.

The situation: Earthmoving company in Morges (Vaud), 12 employees. Healthy order book, but an ageing mobile crane (12 years old, frequent breakdowns) is hampering the ability to tender for high-volume lifting projects. Purchasing a new CHF 180,000 mobile crane is impossible without burdening the balance sheet.

The Ecofina solution:

• 50-tonne mobile crane, new — value: CHF 180,000
• 60-month operating lease
• Monthly rent: CHF 3,150
• No deposit
• Purchase option at CHF 1,800 at the end of the contract

The results: Zero breakdowns over the first 18 months. Ability to tender for 2 additional projects per quarter (estimated additional revenue of CHF 320,000/year). Saving on emergency rental: approximately CHF 18,000/year. Balance sheet not weighted down. Rentals fully tax-deductible.

FAQ — Plant hire in Switzerland

Can you lease a second-hand construction machine?
Yes, subject to conditions. The secondhand machinery must generally be under 5 years old and in good working order. A valuation may be required. Recent machinery (under 3 years old) is the easiest to finance.

Is vehicle insurance included in the lease?
No, as a rule. The insurance (contractors' all risks, plant hire public liability) remains your responsibility. Some full-service contracts offer an optional insurance package.

What happens if the machine is involved in an accident or stolen during the contract?
The comprehensive insurance you take out covers the replacement or repair value. In the event of a total loss, the insurance payout is paid to the lessor, and the leasing contract is settled. Ecofina supports you in setting up the appropriate insurance package.

Can multiple machines be financed at the same time?
Yes. Ecofina can structure multi-asset financing solutions (fleet leasing) to finance 2 to 10 items of equipment simultaneously with a single application, often on more advantageous terms than single-asset financing.

For Swiss construction companies, plant and machinery leasing is not a fallback solution — it is a financial management tool that keeps them competitive, maintains a high-performing fleet and preserves their capacity to bid for major contracts.

→ Discover all our financing solutions for the construction industry
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For many Swiss SMEs, the cash flow problem does not come from a lack of assets — it comes from assets stuck in the balance sheet. Industrial machinery, commercial vehicles, medical equipment: you own them, you use them every day, but their value remains locked away. Sale and leaseback is the solution that allows you to unlock this value in a matter of weeks, without a traditional bank loan, and without any business interruption. Here is how this mechanism works, why it is particularly well-suited to the Swiss context, and how Ecofina SA supports SMEs in French-speaking Switzerland through this process.

What is sale and leaseback? Definition and mechanism

Sale and leaseback is a two-stage financial transaction:

1. You are selling your assets (equipment, machinery, vehicles) to a partner financial institution.
2. You are taking them back on rental immediately (leasing), over an agreed period — usually 36 to 60 months.

Result: you continue to use your equipment exactly as before, but you have recovered its value in immediate cash. The asset leaves your balance sheet, the monthly rent enters your operating account.

This mechanism is legally straightforward and strictly regulated for tax purposes in Switzerland. It requires no operational downtime, no relocation of equipment, and no renegotiation of supplier contracts.

Difference between sale and leaseback and traditional credit

*According to the SWISS GAAP FER standards applicable to the majority of Swiss SMEs.

Tax benefits in Switzerland (deductibility, balance sheet, ratios)

The Swiss tax framework is particularly favourable to sale and leaseback for SMEs:

Full deductibility of rent. Rents paid under an operational lease are fully deductible as operating expenses, unlike depreciation on owned assets, which may be subject to capping rules.

Balance sheet de-leveraging. The removal of the asset from the balance sheet mechanically reduces the balance sheet total, which improves financial ratios (ROA, financial leverage) without altering operating profit.

No capital gains tax in the event of a sale at book value. If the sale takes place at the net book value shown in your ledgers, no taxable capital gain is generated.

Consult your fiduciary for an analysis tailored to your cantonal tax situation.

Which assets are eligible?

The sale and leaseback relates to identifiable physical assets in good working order:

Industry & manufacturing: Machine tools, presses, machining centres, packaging lines, industrial furnaces, compressors, generators.

Health & medical: Imaging equipment (CT scanner, MRI, digital radiography), dental units, dermatological lasers, sterilisers, laboratory apparatus.

Civil engineering & public works: Earthmoving machinery, cranes, excavators, access platforms, compactors, forklift trucks, commercial vehicles and heavy goods vehicles.

IT & audiovisual: Datacenter servers and infrastructure, audiovisual production equipment, security systems.

Catering & hospitality: Commercial kitchen equipment, industrial refrigeration systems.

The minimum value per file is generally CHF 50,000. There is no theoretical ceiling for well-documented assets.

The 4 stages of the Ecofina process

Step 1 — Funding eligibility assessment (48h): We analyse your assets, your balance sheet and your cash flow requirements. You receive an initial estimate of the recoverable amount.

Step 2 — Portfolio and asset assessment (1 week): Our experts evaluate the assets in conjunction with our Swiss financial partners. No evaluation fees at this stage.

Step 3 — Funding proposal (3 to 5 days): You receive a detailed proposal: amount, monthly rent, term, and end-of-contract purchase options.

Step 4 — Setup and disbursement (within 2 weeks): Signing of the documents, legal transfer of the asset and transfer of the funds to your account. The equipment remains in place on your premises.

Quantified example: an industrial SME in Lausanne

Fictional case for illustrative purposes.

The situation: Mechanical manufacturing company in Lausanne with 28 employees. Order book is full, but cash flow is tight due to a long customer payment period (60 days). The manager wants to avoid taking out another bank loan, which would worsen the debt-to-equity ratio.

Assets: Three CNC machining centres acquired 3 years ago, net book value: CHF 300,000.

The Ecofina solution: Purchase of the three machines for CHF 285,000 (95 per cent of the book value). Operating lease agreement over 48 months. Monthly lease payment: CHF 6,200. Funds available immediately: CHF 285,000.

The benefits: Cash flow restored in 10 days. Annual tax saving on rent: approximately CHF 6,000. Debt-to-equity ratio unchanged. No production downtime. Option to buy back the machinery for CHF 1 at the end of the contract.

FAQ — Sale & Leaseback for Swiss SMEs

Can I do a sale and leaseback if my machinery is already on lease?
No, sale and leaseback requires you to own the asset (registered on your balance sheet, with no current charges). If the asset is already financed, the existing financing must first be settled.

What is the minimum and maximum duration of a contract?
In Switzerland, sale and leaseback agreements generally last from 24 to 72 months depending on the nature and lifespan of the asset. Ecofina offers terms tailored to each sector.

Is there a risk of losing my equipment if I can no longer pay?
Yes, like any lease, non-payment of rentals can lead to the repossession of the equipment. That is why Ecofina carefully analyses the affordability of the rental in relation to your turnover before structuring the transaction.

Is sale and leaseback suitable if my company is in difficulty?
It depends on the degree of difficulty. If your business is viable but temporarily experiencing cash flow strain, sale and leaseback can be an effective solution. Contact us for a no-obligation assessment.

Sale and leaseback is one of the most powerful and least used solutions by Swiss SMEs. It makes it possible to leverage dormant assets to finance growth, secure cash flow or get through a tight period — without going through a bank, without increasing liabilities, and without interrupting business operations.

Ecofina SA has been supporting SMEs in French-speaking Switzerland with this process for over 20 years.

→ Discover our page dedicated to Sale & Leaseback
→ Start your free financial viability assessment

Balance sheet optimisation: a key issue

A balanced balance sheet is the foundation of any healthy business. Financial structuring aims to optimise the ratio between equity, financial debt and asset financing. By making clever use of leasing to finance fixed assets, SMEs lighten their balance sheet: the leased assets do not appear on it, which automatically improves debt-to-equity and asset return ratios. This structural improvement subsequently facilitates access to other sources of financing — bank credit, investors, cantonal grants — on more favourable terms.

Combining different financial instruments

Effective financial structuring does not rely on a single instrument. It generally combines: leasing for equipment and productive assets, bank credit for working capital or real estate, sale and leaseback to release liquidity from existing assets, and sometimes crowdfunding or development capital solutions for high-growth phases. The art of structuring consists in finding the right mix of these instruments according to the company's risk profile, business cycle and medium-term objectives.

Ecofina's strategic advisory services: beyond mere financing

Ecofina does not position itself as a simple financing broker. For over 20 years, we have been supporting Swiss SME directors in their overall strategic thinking: analysis of the existing financial structure, identification of optimisation levers, implementation of coordinated financing solutions and long-term monitoring. Our ESG commitment is reflected in our approach: we systematically integrate environmental and governance dimensions into our recommendations, notably via our GreenTech label for technological equipment. Because financial performance and sustainable responsibility are not mutually exclusive, they reinforce one another. Contact our advisors for a free financial audit of your SME and discover the optimisation margins within your reach.

The specifics of medical financing

Medical equipment has specific characteristics: long lifespan, rapid technological advancements, high maintenance costs, and the need to maintain ongoing regulatory compliance. Medical leasing addresses these constraints by offering tailored contracts: terms ranging from 36 to 72 months, the option of technological updates during the contract, and maintenance included with some partners. Unlike a traditional loan, medical leasing does not require a significant initial deposit, allowing practitioners to invest in the best technologies without compromising their office cash flow.

What equipment can be financed?

The spectrum of medically-funded equipment is very wide: medical imaging (MRI, scanner, radiology), dental equipment (chairs, sterilization units, CBCT), surgical equipment, physiotherapy equipment, medical IT systems (PACS software, DPI), but also medical furniture and laboratory equipment. Ecofina works with the leading manufacturers and distributors on the Swiss market to offer competitive financing solutions across all these categories, regardless of the amount: from CHF 10,000 to several million francs.

Ecofina, partner of Swiss healthcare professionals

With over 20 years of experience in financing professional equipment, Ecofina has developed specific expertise in the healthcare sector. We understand the investment cycles of medical practices, the profitability constraints of healthcare facilities, and the importance of business continuity. Our process is streamlined and quick: after receiving your application, we provide you with a financing offer within 24 to 48 hours. Our advisors assist you in choosing the most suitable financing structure — operational or financial leasing — taking into account your fiscal and patrimonial objectives. For clinics and medical groups, we offer comprehensive financing solutions covering the entire equipment fleet. Contact Ecofina to discuss your medical investment projects. Evaluate your eligibility for free.

The dirty & leaseback principle explained

The mechanism is simple: the company sells its equipment to a financing organization, immediately receives the corresponding amount in cash, and then resumes using the same equipment in the form of leasing with monthly rents. The company thus retains operational use of its equipment — essential to its business — while transforming fixed assets into cash available. This operation is particularly suitable for equipment that is still functional but has already been amortized in accounting terms, where the actual value remains substantial.

The concrete benefits for the Swiss SME

The acquisition of assets generates several immediate benefits. First, the cash obtained can be reinvested in the company’s development: new projects, recruitment, inventory, or repayment of costly debts. Secondly, by removing assets from the balance sheet, the company reduces its financial structure and improves its debt ratios, which can facilitate access to other financing. Finally, the leaseback rents are tax deductible, optimizing the overall tax burden. This solution is also reversible: at the end of the leasing contract, the company can choose to buy the equipment at its residual value or simply give up on it.

Ecofina: your partner for asset buyouts in Switzerland

Ecofina has specialized in this type of transaction for more than 20 years. Our experts quickly assess the value of your assets and offer you a competitive buyout offer, usually within 48 to 72 hours. We cover a wide range of equipment: computer hardware, industrial machinery, production equipment, medical equipment, and more. The transaction is structured to maximize your cash flow while minimizing the tax impact. Whether you are experiencing a period of growth, facing unexpected cash flow needs, or simply seeking to optimize your balance sheet, asset buyout with Ecofina is a quick, discreet, and effective solution. Contact us for a free assessment of your asset portfolio. Get a quote within 48 hours.

The Swiss legal framework: OREA and corporate liability

In Switzerland, the Ordinance on the Return, Takeback and Disposal of Electrical and Electronic Equipment (ORSA) requires companies to handle their IT equipment in a regulated manner. It is forbidden to throw computers, servers or smartphones into ordinary household or industrial waste. Devices must be handed over to authorised collection points or certified service providers, who ensure the secure wiping of data and the recycling of components. Failure to comply with these obligations can expose companies to significant penalties and reputational risks.

The circular economy: refurbishment and revalorisation

Beyond legal compliance, IT recycling opens up genuine economic opportunities. Equipment in good condition can be refurbished and resold, thereby generating residual value for the relinquishing company. The raw materials extracted — precious metals, plastics, electronic components — feed into reuse channels that reduce the overall carbon footprint. According to estimates, a tonne of electronic devices contains more gold than a tonne of extracted ore, which illustrates the considerable economic potential of such well-managed waste.

Ecofina GreenTech: a comprehensive solution for your responsible transition

Ecofina has developed its GreenTech label to support Swiss companies in taking an integrated approach to their equipment: acquisition via upgradeable leasing, followed by buyback and revalorisation at the end of the contract. This circular model enables companies to regularly renew their IT hardware while ensuring that older equipment is handled in a responsible and certified manner. Data is wiped in accordance with the strictest standards, and a certificate of destruction is provided to every client. By combining flexible financing with certified recycling, Ecofina GreenTech offers Swiss SMEs a turn-key solution that blends economic performance, legal compliance and environmental commitment. Integrating this approach into your corporate strategy means transforming a regulatory constraint into a sustainable competitive advantage.

The purchase: control of the assets, but capital immobilization

Acquiring equipment outright offers an obvious advantage: the company owns an asset that is recorded in its balance sheet. It can amortize it fiscally over several years and dispose of it freely. However, the purchase requires an initial investment often significant, which directly depletes available cash flow. For a growing SME, investing CHF 50,000 to CHF 200,000 in equipment can hinder other priority investments — recruitment, marketing, R&D — or reduce the ability to cope with unforeseen events.

Leasing: flexibility, advantageous taxation and preserved cash flow

Leasing offers several decisive advantages for Swiss SMEs. First of all, it allows companies to obtain Operational or financial leasing It allows the use of equipment without initial investment, spreading the cost over 24 to 60 months depending on needs. Cash flow remains intact and available to fund ongoing operations. Second, leasing rents are fully deductible from taxable income as operating expenses, which represents a concrete tax advantage compared to the limited amortization of an acquisition. Third, leasing does not burden the company’s balance sheet, which improves financial ratios and facilitates obtaining other bank financing.

When to choose one or the other?

Purchasing remains relevant when the equipment has a long lifespan, the company has abundant cash flow, or resale is considered in the long term. Leasing is preferable for rapidly evolving technological equipment (computers, machine tools, medical equipment), for companies in the growth phase wishing to preserve their investment capacity, or when short-term financial visibility is a priority.

The Ecofina accompaniment: a customized approach

For more than 20 years, Ecofina has been supporting Swiss SMEs in their financing decisions. Our experts analyze your financial situation, your equipment needs, and your growth objectives to recommend the most suitable solution—operational leasing, financial leasing, or hybrid financing. We work with a wide network of financial partners to obtain the best market conditions, without upfront capital and with fast turnaround times. In 2025, in the face of economic uncertainties, optimizing your financial structure is no longer an option; it is a strategic necessity for any SME that wants to remain competitive in Switzerland. Contact Ecofina for a free feasibility assessment and discover how leasing can transform your investment approach. Simulate your savings.

Sustainable finance, driven by ESG (Environmental, Social, Governance) criteria, is experiencing spectacular growth. Green bonds, responsible investment funds, and impact loans are now enabling the channeling of billions of francs towards concrete projects: wind and solar power parks, energy-positive buildings, electric mobility, and regenerative agriculture. In Switzerland, a recognized player in international finance, this dynamic is reflected in the financial sector’s growing commitment to carbon neutrality.

Green technologies play a central role in this transformation. Artificial intelligence optimizes the energy consumption of buildings and electrical grids. Energy storage systems revolutionize the use of intermittent renewable energy. Blockchain brings transparency to supply chains, allowing the origin of raw materials to be traced and ensuring the sustainable commitments of companies.

For investors, engaging in sustainable finance is no longer just a matter of ethics: it is also a long-term risk management strategy. Assets exposed to climate risks see their value threatened, while companies integrating a sustainable vision into their business model demonstrate greater resilience to crises. Regulators, such as FINMA in Switzerland or the ECB in Europe, are also strengthening the reporting requirements for non-financial information, thus accelerating the transition to a more transparent finance.

Green technologies and sustainable finance thus form an inseparable duo for building the future. At Ecofina, we support our clients in this transition by offering investment solutions aligned with the environmental challenges of tomorrow. Because investing sustainably means choosing to finance a greener, fairer, and more prosperous world for future generations.