The hot of the press 2023 draft Version of the “Benefits in Kind Remuneration Directive” designed for further tax exemptions for “Benefits in Kind” for Electric Cars and E-Bikes is already at play beginning in 2023.
For the usage of company E-Car or E-Bike:
- The employer’s reimbursement cost for charging always remains tax-free, also when one charges it overnight at home and thus cannot produce any proof of payment. In the current draft, this holds an unrestricted and without-amount cap.
- Likewise, the reimbursement cost for the purchase of the loading devices (i.e. Wallboxes) is up to € 2000 tax-free.
Moreover, it clarifies and confirms that:
- the free charging for privately induced trips or the charging from the employee’s private E-Car at the employer’s site will not depict as “Benefits in Kind”, and
- can be assessed with zero “Benefits in Kind” when converting the benefits of an E-Car (unlimited or limited) that is always at its disposal.
As of the moment, these are still draft measures. It remains to be seen whether this directive will become a law.