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Leasing als shariakonformes Finanzierungsinstrument

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  • Farhoush, Azadeh
Abstract
Der Koran als verhaltensdeterminierendes Regelwerk bildet die Grundlage für die islamische Rechtsordnung, die Sharia, die es den Gläubigen untersagt, durch den Einsatz von finanziellen Mitteln einen Vermögenszuwachs zu erzielen. Bankprodukte im islamischen Finanzwesen müssen demnach derart gestaltet sein, dass Zinszuwächse vermieden werden. Leasingverträge implizieren ein Auseinanderfallen von Eigentums- und Nutzungsrechten. In ihrer Konstruktion räumen sie den Leasingnehmer Nutzungsrechte gegen Entgeltzahlung ein und scheinen den Anforderungen von Koran und Sharia zu genügen. Hierbei muss allerdings beachtet werden, dass diese Erfordernisse bei verschiedenen vom Islam geprägten Ländern differieren können. In diesem Zusammenhang haben unter anderem die außenpolitische Situation sowie die wirtschaftsstrategische Ausrichtung des betrachteten Landes einen bedeutenden Einfluss auf das jeweilige Markumfeld und die Zutrittsbarrieren für ausländische Finanzinstitute. Auf islamischem Recht basierende Bankgeschäfte haben in den vergangenen Jahren ein außergewöhnliches Wachstum erfahren und werden wohl auch in Zukunft stetig zunehmen. Diese Entwicklung des Islamic Bankings hat vor allem auch westliche Banken dazu veranlasst, ihr Geschäft in diesem Bereich zu etablieren und shariakonforme Produkte ebenfalls in den eigenen Ländern anzubieten. Dennoch besteht sowohl von Anbieter- als auch von Kundenseite weiterhin ein hoher Informations- und Aufklärungsbedarf hinsichtlich der Besonderheiten und der Ausgestaltung von Bankgeschäften, die auf die Erfordernisse der islamischen Rechtsordnung ausgerichtet sind.

Suggested Citation

  • Farhoush, Azadeh, 2007. "Leasing als shariakonformes Finanzierungsinstrument," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 5(2), pages 45-81.
    • Handle: RePEc:zbw:uoclwp:60288
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    References listed on IDEAS

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    1. Mr. Abbas Mirakhor & Mr. Mohsin S. Khan, 1991. "Islamic Banking," IMF Working Papers 1991/088, International Monetary Fund.
    2. Munawar Iqbal & Philip Molyneux, 2005. "Thirty Years of Islamic Banking," Palgrave Macmillan Studies in Banking and Financial Institutions, Palgrave Macmillan, number 978-0-230-50322-9, June.
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