As many readers have already heard, the legislator is trying to achieve a certain steering effect towards more electric mobility by promoting electric vehicles. One of the most centralized forms of support is that when purely electric cars are provided as company vehicles, employees do not have to pay tax on any non-monetary benefits nor do any additional wage costs have to be paid for this non-monetary benefit either.
But how does tax charging work for an electric car? There are a few subtle financial details to consider.
Does the employer provide free charging stations service vehicles In the company site or provide the employee with a credit card / loading card of the company, no benefits in kind are incurred.
Does the employer provide its employees with on-site charging stations for Special Free electric car charging, but there is no cashless benefit for the employee only if if There are free charging stations at the drop-off site.
Tip: In the event that there is no free public charging station in the immediate vicinity of the company’s car park, we recommend that the company’s charging stations be made available to people outside the company (such as customers) free of charge in order to avoid unpleasant discussions with the financial authorities. You provide your employees with non-cash benefits and have a welcome bonus for your customers – a win-win situation! But beware: local requirements for setting up a public charging station must be observed!
If the employee decides to charge his or her own company vehicle in a wall box at home and transfer electricity costs to the employer, these subsequent charges are in turn taxable wages. The same applies if the employee has a private electric car and an electric company car and is allowed to charge both cars with a company charging card. In this case, charging operations affecting the private electric vehicle will have to be taxed as a feature of the business relationship.
It becomes more expensive if the employer decides to do so (not public) Set up a wall box on the employee’s property. Here, both construction costs and ongoing electricity costs are an advantage of the business relationship and are taxed accordingly. This in-kind feature can only be prevented if the charging box is publicly available, including an entry in the charging station log and hours of operation. However, it is questionable whether employees would like to operate a public charging station on their private property.
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