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.
What's the tax scheme if the 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.
Interested in the tax scheme for the reimbursements of the charging sessions themselves? Have a look at this page to read all about it