INTIEAGermany · Income tax lawPolicyIn force

Income tax law

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…

Dernière modification il y a 9 ans.

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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/3103

Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.

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