How is home charging of a company car reimbursed in Germany?

From 2026, the measured kilowatt-hours are reimbursed at the employee's own tariff or at an official flat rate, 34 cents per kWh for 2026; monthly lump sums ended with 2025.

Explained in

Fleet charging · Stop 05How is charging at an employee's home reimbursed?A separate meter, the household price or an official flat rate per kWh, and public charging on top: how reimbursement works, with Germany's rules from 2026 as the example.
  • 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.
  • 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.
From “Then, choose the price”, stop 05

Terms

  1. Dynamic electricity priceA contract whose price follows the wholesale market, for example quarter hour by quarter hour; available to customers with a smart meter.
  1. How much power does a depot need?Start from the routes: energy per vehicle and night, divided by the hours available. With load management, the connection can be far below the sum of all chargers.
  2. How do fleets track public charging costs per vehicle?Each public session arrives as a charge detail record that names the token used, with energy, time, place and cost; a token per vehicle or driver links it.
  1. Bundesministerium der Finanzen: BMF-Schreiben vom 11. November 2025: steuerliche Behandlung der vom Arbeitnehmer selbst getragenen Stromkosten, Rn. 25 to 31. https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-11-11-selbst-getragenen-stromkosten.pdf?__blob=publicationFile&v=1. Checked 09 Oct 2026.
  2. Bundesministerium der Finanzen: BMF-Schreiben vom 11. November 2025: steuerliche Behandlung der vom Arbeitnehmer selbst getragenen Stromkosten, Rn. 25 to 31. https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-11-11-selbst-getragenen-stromkosten.pdf?__blob=publicationFile&v=1. Checked 09 Oct 2026.