WSB News 27 May 2025

Technical article

WSB tax knowledge: Charging electricity at work is exempt from income tax

Let your employees recharge their batteries! 😊

As an employer, you can provide your employees with free charging stations for e-cars and e-bikes on the company premises. This is not only attractive because of the free charging power, because:

Charging does not count as a "non-cash benefit", so employees do not have to pay income tax.

This even applies if they charge their private vehicles. However, you must provide the charging current in addition to the wages owed anyway (no salary conversion).

And what's in it for you as an employer?

👍 You build an image as a sustainable and environmentally friendly employer.
👍 You don't have to factor in any additional taxes and duties when calculating payroll.
👍 You create an attractive offer for employees with e-vehicles.

Small tax advantage for charging at home:

You can also lend a company charging station to your employees tax-free for use at home. However, the tax exemption only applies to the provision of the charging station, not to the charging current used.

You can only reimburse your employees tax-free for electricity costs incurred at home when charging company cars.

👉 Would you like to make targeted use of tax-advantageous employee benefits? Talk to our tax experts WSB!
https://wsb-berater.com/kontakt


#Control knowledge #Charging current #Electromobility #Employee benefit #WSB




Contact
Nadja Neubig, Human Resources & Corporate Communications
WSB Wolf Beckerbauer Hummel & Partner Steuerberatungsgesellschaft mbB

Max-Jarecki-Str. 21 | 69115 Heidelberg
Phone: +49 6221 40509-10 | Fax: +49 6221 40509-30

Email: n.neubig@wsb-berater.de


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