Electric vehicles: purchase of a charging device and charging of the vehicles

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Electric vehicles are becoming increasingly popular. In connection with the acquisition of a charging device and with regard to the charging of the vehicle, there are tax and contribution law aspects to consider from a company perspective.

Use of electric vehicles for private trips

If employees have the option of using a company-owned motor vehicle, bicycle or motorcycle with a CO2 emission value of zero grams per kilometer for private trips, a remuneration value of zero is to be applied.

Notes: Combined drive technologies, such as plug-in hybrid systems, do not count as zero-emission vehicles.

Charging of electric vehicles

If the company-owned electric vehicle, which may also be used privately, can be recharged free of charge at the employer's premises, no non-cash benefit is to be recognized.

If an employee's own (private) electric vehicle is charged free of charge, there is also no benefit in kind.

Reimbursement of charging costs

If the employer reimburses or bears the costs for charging a company-owned electric vehicle, no remuneration in kind is to be recognized as of 01.01.2023 if one of the following two points applies:

  • The costs of charging are proven at a public charging station or
  • the charging device used ensures the allocation of the charging amount to the company-owned electric vehicle.

As a cost reimbursement, 22.247 cents/kilowatt hour is to be applied for the calendar year 2023. Starting in 2024, the electricity price must be published by the Federal Minister of Finance in the legal and technical information system of the Ministry of Finance by November 30 of each year at the latest.

Note: If the charging device used is demonstrably not capable of allocating the charging quantity to the company-owned electric vehicle, no remuneration in kind is to be recognized for a cost reimbursement of EUR 30 per calendar month for wage payment periods ending after December 31, 2022 and before January 1, 2026.

Reimbursement of costs by the employer for charging an employee-owned (private) electric vehicle does not constitute reimbursement of expenses. Therefore, the remuneration is subject to contributions and taxes (Wage Tax Guidelines 2002, margin no. 175b).

Acquisition of a charging device

If the company reimburses all or part of the costs for the purchase of a charging device for a company-owned electric vehicle or if this is purchased by the company for the employee, only the amount exceeding EUR 2,000 is to be recognized as a non-cash benefit.

Source: ÖGK Newsletter January 2023