New tax benefits for electric company cars: what companies should know now

Faster depreciation for electric vehicles

Since July 2024, companies have been able to write off 40% of the acquisition costs for purely electric vehicles directly in the first year.
The remaining 60% is spread over a period of six years.

Valid for:

• – Vehicles purchased or registered between July 2024 and December 2028

• – Purely electric and emission-free vehicles (no plug-in hybrids)

Advantage for companies:
– faster tax relief
– more liquidity in the investment phase
– easier changeover for fleet modernization

Company car taxation becomes more attractive

Previously, the 0.25% rule (for the private use of electric company cars) only applied to vehicles with a gross list price of up to €70,000.
Since July 2024, this limit has been raised to €95,000.

This means:

• – Higher-value e-vehicles are now also eligible for tax relief

• – Employees pay significantly less cash value benefit for private use

• – Companies can offer more attractive models than company cars – an advantage for recruiting and employer branding

In short: e-cars will become even more interesting for tax purposes as company cars – for everyone involved.

What applies to vans, delivery vehicles & special vehicles?

The regulation does not differentiate according to vehicle type – it applies to all purely electric vehicles, including:

• – E-transporter

• – Delivery and service vehicles

• – Vehicles in trade, logistics & municipal fleets

The combination of:
– special tax depreciation
– lower operating costs
– potentially lower maintenance costs is particularly worthwhile for fleets with a high number of operating kilometers

However, companies should check the specific tax classification of their vehicle classes, as details vary depending on the model, use case and accounting method.

From funding to implementation: don’t forget the charging infrastructure

Switching to electric vehicles not only brings tax advantages, but also requires a well thought-out charging and operating strategy. It is crucial that the vehicles are reliably ready for use at all times. A suitable charging infrastructure at the company location prevents unnecessary downtimes and ensures that company and pool vehicles can be charged at any time. At the same time, intelligent load management helps to avoid grid overloads and reduce electricity costs by automatically controlling energy consumption.

Billing is also becoming particularly relevant: as soon as company cars are used privately or charged at home, companies need a transparent, automated solution for recording and allocating charging processes – both from a tax perspective and for cost allocation between the employer and employees. In addition, central monitoring provides clarity about energy consumption, costs, charging points and usage behavior. This creates control, facilitates fleet management and simplifies documentation for subsidy programs or ESG reporting.

Conclusion: Secure tax advantages now & act sustainably

The German government is providing clear incentives for the switch to emission-free mobility. Accelerated depreciation + extended company car taxation make electromobility more financially attractive for companies than ever before.

If you switch now, you will not only benefit tax-wise, but also strengthen your position:

• – Employer attractiveness

• – Sustainability strategy

• – Cost efficiency in the fleet

The key to successful implementation: a suitable, scalable charging infrastructure – digitally controllable, transparently billable and flexibly expandable.