Electric cars in particular that return from lease are given a second life as lease used cars

New rounds, new opportunities

Skoda Enyaq vs. Polestar 2 vs. Kia EV6

Leasing companies are increasingly offering young cars that have just come out of lease. In their next phase of life, they often serve as lease cars again. This provides the customer with a significant financial advantage.

Leasing company Ayvens recently opened ‘The Factory’ in Veghel. ‘The Factory’ is a so-called remarketing location where the leasing company prepares their cars that come out of lease for a second lease period or for sale to dealers. Washing, inspecting, and repairing damages all happen under the same roof. This streamlined process enables the leasing company to refurbish returned cars in just a few days and prepare them for a new lease period as used cars. This involves around 50,000 cars per year, but that number should grow to 60,000 according to Sander Pleij, managing director of Ayvens.

Especially electric cars as lease used

With the new remarketing location, the company says it is anticipating the future, in which they expect more and more lease cars to have a second life as used lease cars. The biggest advantage of leasing a used car is the lower price. Cars depreciate the fastest in the first years of their existence. After an initial lease period, a car can therefore be offered cheaper. Further advantages are faster availability and shorter lease periods. Electric cars in particular are very popular in the used car lease market, Ayvens notes: “Used EVs that come back from lease, where the discount on the tax addition is still valid, are very popular among business drivers.”

You can also lease used cars at leasing company Athlon. They also see that the demand for used lease cars is growing, especially SMEs are interested in used car leasing because of the lower costs. This is confirmed by the National Business Mobility Research of 2025. It shows that 42 percent of employers want to offer used car leasing more often.

However, a second lease term is not for every car, because they are not all equally suitable. Athlon looks beyond just the technical condition of the vehicle. “There must be a specific demand for the brand and model,” according to a spokesperson.

Tax addition applies

Anyone who drives more than 500 private kilometers per year in the company lease car pays tax addition. The rate is determined based on the first registration and remains valid for 60 months. After those five years, the rate is adjusted to the rules that apply at that time. It is therefore possible that by leasing an electric used car, you can still benefit from a more favorable tax addition (or, for example, 17 percent over the first €30,000 of the list price), while with a new electric car from 2026 you pay 18 percent over the first €30,000. In 2027, the tax addition percentage rises to 20 percent over the first €30,000. And in 2028, the tax addition over the entire list price will be 22 percent.

How much does it save?

How much cheaper the choice for a private lease used car is compared to a new private lease car depends very much on the type of car and the age and mileage of the used car. Ultimately, leasing a used car is about 15 to 20 percent cheaper than leasing a new car. Three examples:

Volkswagen ID 3 new €574, used €429, difference €145 (25.3%) Ayvens

Hyundai i10 new €340, used €298, difference €42 (12.6%) Athlon

Citroën C5

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