{"id":301575,"date":"2025-11-20T15:38:00","date_gmt":"2025-11-20T14:38:00","guid":{"rendered":"https:\/\/reev.com\/?p=301575"},"modified":"2025-12-16T13:17:16","modified_gmt":"2025-12-16T12:17:16","slug":"smart-charging-simple-payment-with-the-reev-payment-terminal","status":"publish","type":"post","link":"https:\/\/reev.com\/en\/smart-charging-simple-payment-with-the-reev-payment-terminal\/","title":{"rendered":"Efficient & legally compliant billing of company car charging processes at home"},"content":{"rendered":"\t\t
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Charging company cars at home \u2013 what businesses need to know from 2026<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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More and more companies are electrifying their company car fleets \u2013 and with that, home charging is becoming increasingly important. It is convenient, efficient, and helps relieve pressure on the on-site charging infrastructure. At the same time, new tax rules will apply from 2026, making accurate and transparent billing mandatory. <\/p>

The German Federal Ministry of Finance (BMF) has published an updated directive clarifying the subsidy rules for electric mobility that have been in place since 2017 and will remain valid until the end of 2030 \u2013 particularly relevant for employers whose staff charge their electric company cars at home. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Why home charging matters for company cars<\/strong><\/h4>

For many employees, charging at home is the most convenient and efficient option. Companies also benefit, as it reduces the strain on on-site charging points, increases flexibility for employees, and allows charging processes to be planned and tracked more transparently. In many cases, cheaper private electricity tariffs can also lead to cost advantages. <\/p>

To make use of these benefits, companies need clear and verifiable records of when and how much electricity was used to charge a company vehicle \u2013 especially from 2026 onwards.<\/p>

New BMF requirements from 2026<\/strong><\/h4>

The BMF directive (subject: \u201cTax exemption under Section 3 No. 46 EStG and flat-rate taxation of wage tax under Section 40 (2) sentence 1 No. 6 EStG; tax treatment of electricity costs borne by the employee\u201d) introduces several important changes for employers.<\/p>

1. Existing monthly lump sums end on 31 December 2025 <\/strong><\/h6>

Until the end of 2025, companies may continue using the familiar lump-sum values. From 2026 onwards, these lump sums will no longer be permitted. <\/p>

2. New electricity price allowance from 2026<\/strong><\/strong><\/h6>

Businesses must choose between two billing methods:<\/p>