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What is the employee tax scheme for a home charging station?
What is the employee tax scheme for a home charging station?
Jeroen Beuls avatar
Written by Jeroen Beuls
Updated over a week ago

Companies are free to choose whether or not to install and reimburse a charging station at the employee's home. Likewise, they also decide what costs they reimburse. For example, the employer may finance only the purchase, but not the installation, inspection and possible other costs (e.g. breaking up the driveway, strengthening the electrical installation...). The company's car policy will clarify this.

Employer pays for the charging station

The employee does not pay any additional BIK if it appears, based on the car policy, that the cost of charging the company car and the cost of a charging station together with the company car will be borne by the employer. Only the BIK of the company car itself is paid by the employee. This is because the government does not want to discourage the greening of the company car fleet.

However, this regulation only applies if it concerns a charging station with a specific communication system that communicates to the employer how much electricity is consumed.

Employee pays for the charging station

An employee who needs/wants to install a charging station himself can apply for a tax reduction. To do so, the following conditions must be met:

  • It must be a fixed charging station;

  • The installation must be approved by a recognised inspection body. You must be able to submit a certificate to this effect;

  • It must be an intelligent charging station. This means that they can be digitally linked to a management system capable of controlling the charging time and capacity of the charging station;

  • The charging station must use green electricity. This can be based on a 100 per cent green power contract or on own renewable energy (or a mix of both);

  • The charging station must be located in the immediate vicinity of the employee's home. (Outdoor parking spaces near the home may qualify. This must be a parking space over which the taxpayer has user rights).

The tax reduction can be claimed for the purchase of the charging station, its installation, the inspection of the installation and the expenses for the reinforcement of the electricity installation. A tenant is also eligible for the tax reduction. Until 31 December 2023, a 30 per cent reduction applies. Thereafter, a tax reduction of 15 per cent can be enjoyed until 31 August 2024. This always for a maximum amount of 1,750 euros.

More information (in Dutch) on the tax reduction and how to apply can be found here.

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