Electric vehicles - remuneration in kind

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If the employee has the option of using a company-owned electric vehicle (with a CO2 emission value of zero grams per kilometer) for private travel, a non-monetary remuneration value of zero is to be applied.

An electric vehicle is a means of transport that is powered purely by electric energy. According to the Road Traffic Act, this means a motor vehicle that is operated with an electrically rechargeable energy storage system that can be charged externally.

If the employee can charge a company-owned electric vehicle at the employer's premises free of charge, which he or she may also use privately, or if he or she receives reimbursement of the charging costs from the employer (reimbursement of expenses), no additional remuneration in kind is to be recognized.

If the employee can charge his or her own (private) electric vehicle free of charge at the employer's premises, there is also no benefit in kind if there are free e-charging stations at the place of delivery (in the municipality of the company's registered office and in the immediate and very close vicinity), since in this case the usual final price at the place of delivery is zero.

If, on the other hand, the employer reimburses the employee for the electricity costs for an employee-owned electric vehicle, this is not a reimbursement of expenses. It is therefore subject to contributions and taxation (cf. Wage Tax Guidelines 2002, margin note 175b).