{
  "id": 7952968,
  "title": "Steuerfreier Auslagenersatz: E-Auto der Firma privat geladen: Strommenge dokumentieren",
  "url": "https://urgent.news/2026/09/17/steuerfreier-auslagenersatz-e-auto-der-firma-privat-geladen",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-17T04:17:04.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuerfreier-auslagenersatz-e-auto-der-firma-privat-geladen-strommenge-dokumentieren/100255217.html"
  },
  "original_language": "de",
  "account": "When an employee charges a company vehicle equipped with electric or plug-in hybrid propulsion at their own expense, the employer can reimburse the electricity costs tax-free as a work-related expense. It doesn't matter if the employee charged the vehicle at a public charging station or at home as a self-payer. The German Association of Tax Relief Organizations warns about this. Since January 2026, however, fixed monthly allowances for reimbursing self-paid electricity costs for home charging have become obsolete. Calculating the tax-free reimbursement now requires more effort, according to David Martens, deputy managing director of the association. Nevertheless, if there is a record of charging at a public charging station, the tax-free reimbursement remains uncomplicated. The employer can still reimburse the actual costs incurred at public charging stations in addition to home charging costs since 2026. The employer can choose between home charging at an individual or standard price. If the employee charges at home, they must calculate the electricity consumption multiplied by the price per kWh, considering the basic price from their individual electricity contract or the standard rate of €0.34 per kWh for 2026. If the employer does not reimburse the charging costs, employees can claim the costs through their income tax return by deducting them as a benefit for private use of the company vehicle. This requires a written agreement between the employer and employee stating the employee's obligation to pay for home charging. Regardless of whether the employer reimburses the costs or the employee deducts them from the benefit for private use in their income tax return, it is crucial to accurately document the amount of electricity consumed during charging. This can be done using a separate stationary or portable electricity meter installed in the charging station or the vehicle. The data must be documented monthly, for example, by taking a screenshot.",
  "summary": "Der Arbeitgeber stellt als Firmenwagen ein E-Auto oder ein Plug-in-Hybrid-Fahrzeug zur Verfügung. Aber wie können sich Arbeitnehmer die Ausgaben erstatten lassen, wenn sie auf eigene Kosten laden?",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}