In deviation from the first draft of the new ordinance on benefit in kind-values („Sachbezugswerte-Verordnung“), reimbursements by the employer for charging will not remain unlimited tax-free. Instead, the following rules apply to the charging of emission-free company vehicles:
A benefit in kind value of 0 Euro is to be applied if
- the vehicle is charged at the employer’s premises or
- the employer reimburses the costs for charging at a public charging station.
When charging at another charging device (e.g. the employee’s wallbox), there is no taxable benefit in kind if
- the maximum electricity price substituted is the household price published by E-Control (for 2023: 22.247 cents/kWh) and
- if the amount of electricity used for the vehicle provided is determined by a “smart wallbox”.
TIP: Until December 2025, a lump sum of a maximum of € 30 / month can remain tax-free if it can be proven that the employee does not have a “smart” wallbox and thus the allocation of the charging amount to the motor vehicle in question is demonstrably not possible through the charging device used by the employee.
Reimbursements by the employer for the purchase of charging devices such as wallboxes are also tax-free up to EUR 2,000.