For company cars charged at employees’ homes in Germany, the former monthly flat-rate allowances are no longer the basis for 2026 payroll periods. Employers need evidence of the electricity charged. Reimbursement can use documented actual electricity costs or the permitted annual electricity-price allowance. For 2026, that allowance is €0.34 per proven kWh, not a fixed monthly payment.

What changed for home charging in 2026?

The German Federal Ministry of Finance letter of 11 November 2025 replaces the previous guidance. Its application rules end the old monthly allowances for the relevant 2026 payments. Paragraphs 26 to 31 explain reimbursement of employees’ electricity costs for employer-provided electric and plug-in hybrid company cars, including cars also available for private use.

The practical change is the evidence trail. A recurring payment without reference to measured charging energy is different from applying an approved price per kWh to that energy. Do not carry the old payroll amount into 2026 without reviewing the method.

Which reimbursement method can a company use?

Documented actual electricity costs

The guidance generally uses the employee’s contractual electricity price, with an appropriate share of the basic charge. For a dynamic tariff, it permits average monthly electricity costs per kWh, including the proportionate basic charge. Keep the supporting tariff evidence: an employee’s self-issued statement alone is not accepted as proof of the individual electricity price.

The annual electricity-price allowance

For 2026 to 2030, the alternative Strompreispauschale uses a specified household electricity-price statistic for the first half of the previous year, rounded down to whole cents. For 2026, the BMF example gives €0.34/kWh. The choice between actual costs and the allowance must be applied consistently for the calendar year; it is not a monthly choice of whichever amount is higher.

For illustration, 180 documented kWh multiplied by €0.34 gives €61.20. This is an example under the 2026 allowance, not a StromNow charging tariff. The applicable allowance must be checked again for later years.

What charging evidence should you prepare?

Paragraph 27 requires the electricity quantity to be evidenced with a separate stationary or mobile meter, which may be in the wallbox or vehicle. A guessed figure based only on the change in battery percentage is not the same as a meter record. Confirm that the selected setup can identify the company car’s home charging reliably.

Before the first reimbursement, agree a practical record with payroll and your tax adviser:

• The employee and the employer-provided vehicle being reimbursed.

• The home charging energy and the period to which it relates.

• The measurement source and how other household vehicles are excluded.

• The chosen annual method and supporting electricity-price documents where required.

• The calculated amount, review status and any corrections.

Keep household vehicles and charging locations separate

Separating another privately owned car from the company car is not the same as splitting every private journey in the company car. The BMF guidance specifically addresses employer vehicles also provided for private use. Reimbursement of electricity for an employee’s own private vehicle is a different tax situation and should not be treated as automatically equivalent.

Documented public charging costs can be reimbursed separately under paragraph 31. Avoid counting the same energy twice. The letter also addresses private solar generation and dynamic tariffs, so those cases should not be resolved by assuming the electricity has no reimbursable value.

How StromNow supports company-car home charging

StromNow’s home charging offering combines home-charger provision, session tracking with vehicle and driver assignment, and preparation of monthly reimbursement amounts and exportable records. Agree the hardware, measurement method, rate model and payroll handover for your setup. Preparing a reimbursement record is not the same as guaranteeing a particular payroll integration or transferring the payment automatically.

Discuss your home charging process with StromNow using the number of employees, existing chargers and your current reimbursement method. Have payroll or a qualified tax adviser confirm the tax treatment before rollout.

Editorial review: 8 September 2026. Scope: Germany. This article provides general information, not individual tax or legal advice. The cited BMF guidance is the primary reference.