As an employer, you are no longer allowed to reimburse a tax-free lump sum since 2026. However, you can still pay the electricity costs tax-free.

Does your employee drive an electric company car for private use, which he charges with his private electricity at home? If so, you could previously reimburse him for the electricity costs incurred by paying a flat rate of between €15 and €70 per month, which is exempt from income tax and social security contributions.

This option is no longer available at the turn of the year!

Since 2026, you have to calculate the tax-free refundable amount yourself!

It works like this:

Step 1: Determine the amount of electricity
First, the employee must determine the amount of electricity charged using a separate electricity meter and inform you of this. The electricity consumption can be read, for example, at the wallbox or in the vehicle.

Step 2: Determine the electricity price
You must also be informed of the individual (fixed) electricity price that your employee pays according to their contract with the electricity provider (kWh purchase price plus the pro rata basic price).

Abbreviation: Use simplification options

Incidentally, you may use the contractual electricity cost tariff even if the employee uses the electricity from his private photovoltaic system.

Alternatively, you can base your calculation on the average electricity price for private households, which is published every six months by the Federal Statistical Office. This value is currently €0.34 per kWh.

Step 3: Amount of electricity x electricity price = tax-free refundable amount

👉 Get advice now and act correctly for tax purposes! Get in touch with us: www.wsb-berater.com/kontakt

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