From 1 July 2023, electric company cars will be more fiscally advantageous. This is because the tax deductibility of conventional company cars is gradually falling and the CO2 solidarity contribution is also rising. More information can be read on our blog.
Therefore, whether or not to install charging stations at the workplace becomes an important issue. Indeed, a company with more than 20 parking spaces is required to provide at least two charging stations by 2025. Although it is also recommended for other companies, if possible, to install charging stations in the car park. Below we outline some aspects that are best taken into account.
How many charging stations do I need?
A fully electric car can generally charge at a rate of 11 kWh per hour. This means that a car is full after 2.5 to 3 hours on average. On one charging point, you can in most cases have just fine two charging sessions per working day if users are willing to move their car around.
So if you do not provide charging points at home, it is recommended to provide one charging station for every four electric company cars. This is since not all employees need to charge every day, and also since not all employees work from the office these days.
If you also provide charging stations at home, you do not need a large number of charging stations at the workplace. An employee who mainly commutes will be able to charge sufficiently at home. On average, one full charge is needed per week. One charging station for every 10 electric company cars should then be sufficient. If you have many employees who need to be on the road, it is best to provide a few extra charging stations.
Should I make my charging stations public?
There is no obligation to make your charging stations publicly accessible to third parties. Although this can lead to an increased deduction of 150 per cent. If the charging station is not accessible to third parties, a deduction of 100 per cent applies. If, as an employer, you want to enjoy the 150 per cent deductibility, you must meet the following conditions:
The charging station must be able to be digitally linked to a management system, which can control the charging time and capacity of the charging station;
The charging station must be new;
The charging infrastructure must be freely accessible to third parties during and/or outside office hours.
The increased deductibility is still applicable until 31/08/2024 and is only valid for fixed charging stations. Making charging stations publicly accessible also allows customers easier access to the company.
Most companies choose to make charging stations publicly accessible outside working hours. This way, increased deductibility can be enjoyed and there is more security for their own employees to use a free charging station.
Some other questions regarding charging at the workplace that you should think about.
The following aspects are best laid down in the car policy:
Are there certain positions/employees who get priority when charging at the workplace?
How long are people allowed to load? Should charging be switched during lunch breaks?
Should there always be a charging station accessible to potential customers?
Should the employee pay for charging at the workplace?