Private wallbox: tax-free charging at home The wallbox is a charging device for fast charging in the own four walls. Anyone who drives an electric car or hybrid vehicle as a company car and is also allowed to use it privately is often faced with the question of whether it is worth having their own charging device, because connecting it […]
In a ruling, the Federal Fiscal Court (Bundesfinanzhof, BFH) has clarified that a contractual allocation of the purchase price may not be replaced by a calculation in accordance with the Excel tool of the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). Background The BMF’s Excel tool is used to determine the assessment basis for the depreciation of buildings pursuant […]
