- Many employers are adopting green employment conditions to meet sustainability goals, including transitioning to electric vehicle (EV) fleets.
- Employers may provide home charging stations for employees with company cars, leading to electricity costs for charging.
- The tax implications of reimbursing electricity costs for charging EVs are complex and have changed over time, as indicated by the tax authority’s shifting stance.
- Company cars can be used for both business and personal purposes, and related costs (e.g., washing, fueling, parking) are considered intermediary costs, not taxable income.
- Reimbursement for charging stations and electricity is also classified as intermediary costs.
- Determining electricity costs for reimbursement depends on various factors, and the tax authority has updated its position on this matter.
- The general rule is that intermediary costs should not exceed actual expenses incurred by the employee; excess reimbursement is considered taxable income.
- The tax authority suggests using the total cost per kWh to assess the intermediary and non-taxable reimbursement amount.
- The employee’s cost per kWh is calculated based on their fixed and variable costs divided by their total kWh consumption.
- The tax authority states that employers cannot provide a fixed reimbursement based on an average electricity price due to variability in costs among employees.
- If an employer wishes to offer a fixed reimbursement for intermediary costs, they must demonstrate that it is lower than the total cost for all employees, requiring a study of a homogeneous employee group.
Source: efkbelastingadviseurs.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
