How is charging at an employee's home reimbursed?

First, measure

In Germany, the energy charged into a company car at home must be shown with a separate stationary or mobile meter, for example in the wallbox or in the vehicle.² The employer can then reimburse it tax-free as an expense, for company cars that the employee may also use privately.³ For an employee's own private car, a reimbursement counts as taxable wages.⁴

Then, choose the price

• The actual price from the employee's own electricity contract, including a share of the standing charge; with a dynamic tariff, the average monthly price per kWh.⁵
• The flat rate, taken from the average household price published by the Federal Statistical Office for the first half of the previous year and rounded down to full cents: 34 cents for 2026.⁶

The choice applies for the whole calendar year. Receipts for charging at public charge points can be reimbursed in addition.⁷ The monthly lump sums used until 2025 no longer apply.⁸ Other countries have their own rules.