Company car policy for home charging: 10 rules for your EV fleet
A company car policy for home charging defines who may charge at home, which hardware is required, how energy is measured and reimbursed, and what happens when someone changes vehicle or leaves. Since 2026 it matters more than ever, because tax-free reimbursement in Germany requires separately measured energy. Ten rules cover the typical questions.
Many company car policies were written for combustion cars: fuel card, fuel receipt, done. With company EVs, home charging adds questions about wall chargers, electricity prices, data protection and payroll. Here are the building blocks of an up-to-date policy.
Why do you need a separate home charging rule in 2026?
Under the BMF circular of 11 November 2025, the former monthly lump sums no longer apply to pay periods from 2026. Electricity charged at home must now be proven with a separate meter and valued at the actual price or the flat rate (2026: 34 cents per kWh). A policy ensures every driver is billed under the same rules.
Which 10 rules belong in the policy?
1. Eligibility
Define which vehicles and people may charge at home – for example all company EVs with private use. Reimbursing electricity for employees' private EVs is taxable salary according to the BMF, so the policy should separate the two clearly.
2. Charging hardware
Specify which wall chargers or vehicles may provide the measurement. Check existing chargers before buying new ones – our article on checking an existing wall charger for a company car lists the criteria.
3. Metering
State that only separately measured kWh are reimbursed. The BMF accepts fixed or mobile meters, including meters built into the vehicle or charger.
4. Price and method
Decide whether your company reimburses actual costs or uses the flat rate. The choice applies for a full calendar year. Actual costs require the electricity contract; a self-issued receipt is not accepted by the BMF.
5. Reimbursement and payment
Set frequency, cut-off date and payment route, for example monthly with salary. See home charging reimbursement via payroll for the process.
6. Wall charger and installation costs
Clarify who pays for the charger and who owns it. If the employer transfers ownership of charging equipment or subsidises its purchase, wage tax can be levied at a flat 25 percent under section 40(2) sentence 1 no. 6 EStG. This does not apply to the electricity itself.
7. Public charging
State that drivers use the company charging card on the road. Receipts for third-party electricity can also be reimbursed, but a card with one consolidated invoice saves paperwork.
8. Several cars at one charger
If a private car charges at the same home charger, sessions must be recorded separately. The policy should describe how this is proven.
9. Data protection
Describe which charging data the company processes, for what purpose and who has access – for example energy and period for billing. Align this with your data protection officer and, where applicable, the works council.
10. Vehicle changes, moves and leavers
Define what happens to the charger, data and open reimbursements when someone moves, changes vehicle or leaves. See company wall chargers when employees move or leave.
Template: the rules at a glance
Building block | Minimum content | Owner |
|---|---|---|
Eligibility | vehicles with private use, private cars excluded | Fleet |
Hardware and metering | approved chargers/vehicles, separate meter | Fleet |
Method and price | actual costs or flat rate per calendar year | HR/payroll |
Reimbursement | frequency, cut-off date, payment with salary | Payroll |
Charger costs | ownership, subsidy, wage tax | HR/tax adviser |
Public charging | company charging card, receipt rule | Fleet |
Data protection | data types, purpose, access | Data protection |
Changes/leavers | return, final billing | HR/fleet |
How do you roll out the new policy?
Take stock: which vehicles charge where today, and how are they reimbursed?
Align the draft with fleet, HR, payroll and data protection
Have your tax adviser confirm the tax points
Inform drivers with a short guide rather than a long PDF
Pilot with a small group, then roll out to everyone
Review once a year, especially at year end for the new flat rate value
Which mistakes should you avoid?
Many policies fail not because of content but because of implementation details. These mistakes are common in practice:
Continuing old monthly lump sums that no longer apply from 2026
Reimbursing without separate metering, for example based on estimates
Switching method during the year instead of fixing it per calendar year
Mixing private EVs and company cars in the same rule
No rule for leavers and vehicle changes, leaving charger and data unresolved
Distributing the policy only as a PDF without actively informing drivers
A short checklist at year end helps you review these points regularly.
How StromNow puts your policy into practice
A policy only works if it is easy to follow. With StromNow for fleet managers, drivers get a charging card for public charging. Home charging sessions are recorded with StromNow Home Charging and documented with records. In the Fleet Portal you assign costs to drivers, vehicles or cost centres.
In a demo we look at which rules of your policy can be applied directly.
Put your car policy into practice – book a demo
Sources and further information
As of 20 October 2026. General information, not legal or tax advice. The cover image is an AI-generated illustrative image.
Frequently asked questions about car policies for home charging
What belongs in a company car policy for home charging?
Eligibility, approved hardware, separate metering, method and price, reimbursement route, charger costs, public charging, several cars at one charger, data protection, and vehicle changes and leavers.
Should the policy define the electricity flat rate?
Yes, ideally. The company must choose consistently per calendar year between actual costs and the flat rate. Putting the choice in the policy means the same rules apply to everyone.
Who pays for the company car wall charger?
Your policy decides. If the employer transfers or subsidises the charger, wage tax can be levied at a flat 25 percent under section 40(2) sentence 1 no. 6 EStG. Confirm details with your tax adviser.
Can private EVs be included in the home charging rule?
You can set rules for them, but reimbursing electricity for private vehicles is taxable salary according to the BMF. The policy should separate this clearly from company cars.
How often should the policy be updated?
At least once a year, ideally before year end. That is when the flat rate value changes and the method for the new year is set.