TAX & LEGAL
GENERAL OVERVIEW
The tax exemption for wallboxes only applies if the charging device is provided by the employer and remains the property of the employer.
A usage agreement must be in place for the temporary private use of a company-owned charging device that the employer makes available as an additional benefit.
Employers are no longer required to record certain tax-free benefits in payroll accounts (§ 4 Abs. 2 Nr. 4 Satz 1 LStDV).
This also applies to tax-exempt benefits under § 3 Nr. 46 EStG — and similarly under Nr. 37 (e.g., company bicycles).
For several years, the legislator has been continuously simplifying regulations to promote e-mobility and reduce bureaucracy.
This overview serves solely as a guide and does not constitute legal or tax advice. A separate or additional assessment by your legal or tax advisor is recommended.
FAQ
Until 2030, home charging is tax- and contribution-exempt under § 3 No. 46 EStG.
This also covers the charging of private electric vehicles owned by employees and temporary workers.
Home charging reimbursement is also tax- and contribution-free until 2030, in accordance with § 3 No. 46 EStG.
The following reimbursement options are available:
a) Flat-rate reimbursement:
If charging stations are available at company locations:
BEV*: €30 per month (flat rate)
PHEV: €15 per month (flat rate)
If no charging stations are available at company locations:
BEV: €70 per month (flat rate)
PHEV: €35 per month (flat rate)
In most cases, these flat rates do not fully cover actual electricity costs and therefore may result in additional expenses for the employee.
b) kWh-based reimbursement:
The employee receives an exact reimbursement based on actual kWh charged at home.
The employee’s home electricity tariff is used as the reference rate (1:1 reimbursement).
Requirements:
At least one MID-compliant charging station (see calibration office information) is mandatory, as this allows for the generation of individual charging session records.
To ensure long-term compliance and legal security, FIRMENLADEN recommends using fully calibration-law-compliant systems, minimizing risks of disputes or future regulatory changes.
No.
The distribution of electricity at charging stations is classified under § 14a EnWG as “final consumption” and is already covered by the energy tax and contribution-compliant pre-metering at the supply point (utility meter).
If solar (PV) electricity is also used for charging, the employee is still reimbursed at their standard home electricity tariff.
Since the EEG surcharge is currently €0, and distinguishing between grid and PV electricity is technically difficult, this is standard practice and is regulated directly between employer and employee.
FIRMENLADEN reimburses the employee the amount including VAT and invoices the employer for the same amount.
However, VAT is not shown separately on the invoice.
According to the German VAT Act (§ 4 Abs. 3 UStG):
“(3) Amounts collected and paid by an entrepreneur in the name and on behalf of another are not considered remuneration (so-called pass-through items).”
Therefore, the employer cannot reclaim VAT on these amounts, and VAT is not itemized separately on the invoice.
No.
The tax benefits apply only when the wallbox is provided as an additional benefit by the employer.
A salary conversion (e.g., trading part of salary for a wallbox) is not permitted under this regulation.
If the wallbox remains the property of the employer, the company is obligated to:
Ensure annual inspection in accordance with DGUV Regulation 3 (V3),
Take responsibility for proper execution of safety checks,
Bear potential liability in the event of damage,
Coordinate and organize the retrieval of the wallbox when the employee leaves the company.
FIRMENLADEN recommendation:
The employee should purchase the wallbox directly.
If desired, the company can provide a bonus reimbursement as an incentive.