Tax-free workplace charging in Germany: what applies to employees until 2030
Workplace charging is tax-free for employees in Germany: if the employer provides electricity at a fixed operational facility, the benefit is tax-free under section 3 no. 46 of the Income Tax Act (EStG) until the end of 2030 – for company cars and for private EVs. The condition is that the benefit is granted in addition to the salary already owed.
For many companies this is a simple employee benefit and a strong reason for charge points on site. This article explains what exactly qualifies, where the limits are and how to organise charging at your car park.
What does section 3 no. 46 EStG cover?
Under section 3 no. 46 EStG, employer-provided benefits for charging an electric or plug-in hybrid vehicle at a fixed operational facility are tax-free. Company charging equipment provided for private use is also covered. The BMF circular of 11 November 2025 explains the rule and applies from 1 January 2017 to 31 December 2030.
Which vehicles qualify?
Charging employees' private electric and plug-in hybrid vehicles qualifies, as does charging company cars. According to the BMF, the tax-free benefit is not capped. For a company car taxed under the 1 percent rule, charging electricity is already covered; the circular has separate guidance for the logbook method.
Case | Tax treatment | Basis |
|---|---|---|
Private EV charges at company car park | tax-free if in addition to salary | s. 3 no. 46 EStG |
Company car charges at company car park | tax-free; already covered under 1% rule | BMF, para. 13 |
Customers or business partners charge | not covered by s. 3 no. 46 | BMF, para. 20 |
Company car charged at home, reimbursed | tax-free expense allowance if measured | s. 3 no. 50 EStG |
Charging via salary sacrifice | not eligible | BMF, para. 39 |
What counts as an operational facility?
Charging at a fixed operational facility of the employer or an affiliated company qualifies. Typical examples are charge points at the company car park, underground garage or depot. For special cases such as rented spaces or third-party charge points, the circular has separate paragraphs – check these with your tax adviser.
What does "in addition to salary" mean?
The exemption only applies if charging is provided on top of salary. Salary sacrifice, where employees give up cash pay in exchange for electricity, is not eligible according to the BMF. Good news for payroll: the tax-free benefit does not have to be recorded in the payroll account.
Does it apply to guests and customers?
No. Section 3 no. 46 EStG applies to employees. If customers or business partners charge at your charge points, the exemption does not apply. If several user groups charge on site, you need a clean separation of sessions – see our article on billing charging for employees, visitors and fleet.
What about the charger at home?
A charge point at the employee's home is not a fixed operational facility. If you provide a company charger for private use, providing the device is tax-free, but the electricity charged at home is not covered. For a company car charged at home, the tax-free expense allowance with measured energy applies instead – see the 2026 electricity flat rate. If the employer transfers or subsidises a wall charger, wage tax can be levied at a flat 25 percent under section 40(2) sentence 1 no. 6 EStG.
How do you organise workplace charging?
Assess demand: how many vehicles park on site, and for how long?
Size charge points and check the grid connection
Define access: who may charge, with which card or app?
Separate user groups: employees, company cars, visitors
Use load management so chargers do not overload the connection
Set a rule for idle time so everyone can charge
Our articles on sizing charge points and the grid connection help with planning. From 2027, larger car parks also face new requirements under the German Building Electromobility Infrastructure Act – read more in GEIG 2027.
What are the benefits of workplace charging for your company?
Besides the tax treatment, there are practical reasons for on-site charge points. Employees without a parking space at home get a reliable way to charge, and company cars are charged at the start or end of the working day. This can increase acceptance of company EVs, especially among colleagues living in flats. See company cars without a private charging spot.
At the same time, tasks arise: charge points have to be planned, installed, operated and maintained. Clarify early who handles faults, how access works and how costs are allocated internally.
How much is tax-free?
The BMF circular does not set a cap for the benefit under section 3 no. 46 EStG. The benefit from free or discounted electricity at work is tax-free in full as long as the conditions are met: a fixed operational facility, an electric or plug-in hybrid vehicle and provision on top of salary. By law, this also applies to company charging equipment provided for private use.
How StromNow supports charging on site
With StromNow Depot Charging you plan on-site charging from consulting and AC and DC charge points to installation, operation and load management. Sessions can be assigned to drivers, vehicles or cost centres. On the road, your vehicles charge with the StromNow charging card at more than 1.2 million charge points in 32 countries.
Plan on-site charging – book a demo
Sources and further information
As of 20 October 2026. General information, not tax advice. The cover image is an AI-generated illustrative image.
Frequently asked questions about workplace charging
Is workplace charging tax-free in Germany?
Yes. If the employer provides electricity at a fixed operational facility in addition to salary, the benefit is tax-free under section 3 no. 46 EStG. The rule applies until 31 December 2030.
Does the exemption also cover private EVs?
Yes. Charging employees' private electric and plug-in hybrid vehicles qualifies, as does charging company cars. The BMF does not set a cap.
Do I have to record tax-free charging in payroll?
No. According to the BMF circular, the tax-free benefit under section 3 no. 46 EStG does not have to be recorded in the payroll account.
Is charging via salary sacrifice tax-free?
No. The exemption requires the benefit to be granted in addition to the salary already owed. Salary sacrifice is not eligible according to the BMF.
Can customers charge tax-free at the company car park?
Section 3 no. 46 EStG only applies to employees, not to customers or business partners. Keep their sessions separate from employee sessions.