Cycle de vie
- En vigueur
- Dernière modification
Country / jurisdiction: Germany · Year: 2016 · Status: In force · Level: National · Type: Voluntary
Income tax law additionally promotes electric mobility. The benefit in kind in form
of gratuitous charging at work, granted to employees by their employer, is
exempted from income tax. Exemption is valid both for purely and hybrid electric
vehicles. Charging infrastructure given to the employee for free may be taxed with
a flat-rate tax of 25 %. The same tax rate may be applied for subsidies for charging
infrastructure granted by employers.
Official source: http://www.ieahev.org/assets/1/7/HEV_TCP_Report2017-web.pdf
Source
https://www.iea.org/policies/3103Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.