If the charging infrastructure remains at the employee's home, this potentially constitutes a taxable benefit. If the employee leaves the company within the first four years from the installation of the charging station, BIK and NSSO must be paid. If the employee leaves the company more than four years from the installation of the charging station, the employee becomes the owner of the charging station. No further BIK and NSSO have to be charged. After four years, there is in fact only a negligible residual value that is not taken into account.
Within the four years, the transfer of the charging station is often arranged as follows:
Year 1 = 100% of the economic value;
Year 2 = 75% of the economic value;
Year 3 = 50% of the economic value;
Year 4 = 25% of the economic value.
Always check your car policy to find the correct arrangement; the employee will also have to agree to this. Otherwise, the installation will be removed from residence.
In case of a move, the employer may pay the removal and installation costs. If this is written in the car policy, no BIK will be charged here.