Private wallbox: tax-free charging at home

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 to a household socket is usually considerably slower and also causes other problems. This article describes the tax advantages of having your own wallbox and the requirements to be able to use them.

Save taxes with subsidies: Support with the purchase of a wallbox

The purchase of a wallbox can be very cost-intensive. Sometimes, however, the employer sponsors the wallbox itself or at least supports the purchase of the wallbox with a subsidy. This non-cash benefit is subject to a flat rate of 25% wage tax. The independent purchase of a wallbox by the employee, on the other hand, can be fully exempt from tax.

Requirements for your own wallbox

To be able to charge from home, the wallbox must meet certain requirements.

1. integrated electricity meter: this must comply with calibration law in accordance with EU standards.

2. access protection: an RFID chip, for example, enables private charging to be clearly separated from charging the company car. The cloud connection also displays all charging processes in detail so that they can be transferred directly to the employer.

3. internet: A functioning Internet connection is part of the minimum requirement for the wallbox. Without this, the electricity consumption cannot be transmitted to the employer.

In addition to the wallbox subsidy, there is a monthly flat rate that at least reduces the costs for tax purposes.

Monthly flat rate for tax-free charging:

Charging from home incurs costs. § Section 3 no. 46 of the German Income Tax Act (EStG) is used here to simplify the tax- and contribution-free reimbursement of expenses through the monthly flat rate.

If it is possible to charge at the workplace free of charge or at a reduced rate, the amount of the flat rate is lower. However, if this option is not available, the amounts are correspondingly higher.

  • With charging option at the employer (free of charge or at a reduced rate)
    • EUR 30/month for e-cars
    • EUR 15/month for hybrid vehicles
  • Without charging facilities at the employer
    • EUR 70/month for e-cars
    • EUR 35/month for hybrid vehicles

If the costs are higher than the monthly lump sum, the employer can reimburse them as tax-free expenses. This is only possible if you know exactly how much electricity the company vehicle needs for charging (without private charging).

Please also see our article on small photovoltaic systems: Planned tax relief from 2023.

Source: Haufe; Vattenfall, BMF

Photo: CHUTTERSNAP (unsplash)

Disclaimer: We assume no liability for the accuracy and completeness of the information. The information provided here does not constitute recommendations for action.

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