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 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.
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.
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