Tax rules for employers and employees
Circular 2024/C/77 clarifies the tax treatment of reimbursed electricity costs for charging a company car at home. Employers can choose to reimburse the costs based on actual electricity costs or via a fixed rate per kWh set quarterly by CREG. For the first quarter of 2025, the rates are:
Flemish Region: 28.22 eurocents/kWh
Brussels Region: 32.94 eurocents/kWh
Walloon Region: 32.56 eurocent/kWh
The employer may also decide to pay only the lowest CREG rate to all employees of the company for simplification purposes. Higher reimbursements than the above rates are not allowed.
If the employer reimburses these charges, specific conditions apply:
No additional BIK: If charging costs are demonstrable (via a communication system or kWh meter), this will be tax-equivalent to fuel cards for fossil fuels. The Benefit in Kind (BIK) of the company car includes the charging costs and the home charging station.
Practical approach: The employer must specifically measure and record home consumption. This can be done via D'Ieteren Energy by Mbrella.
Deadline administrative tolerance: The use of the fixed CREG tariff only applies until 31 December 2025 for the time being.
Employers who promote sustainability thus benefit from a tax scheme that keeps electric driving attractive.
Reimburse home charging via payroll
D'Ieteren Energy by Mbrella now zaps the hassle right out of your home charging reimbursements.
Gone are the days of handling huge invoices to reimburse home charging, or waiting for bank transfers. With D'Ieteren Energy by Mbrella, we’re making it super convenient by integrating your home charging costs directly into your payroll. Keeping all mobility reimbursements centralised in one place.
Employees charge their vehicle and watch the reimbursement appear in their paycheck.
👉 Go to your Mobility Hub > D'Ieteren Energy by Mbrella to activate D'Ieteren Energy by Mbrella.
