Electric vehicles are becoming increasingly important in fleet management. According to the Dataforce E-Mobility 2025 study, a third of German fleets already have electric cars in their fleets. At the same time, around 60 percent are planning to rely even more heavily on electric mobility in the future.
In addition to ecological aspects, tax advantages, running costs and the practical requirements of day-to-day operations play an important role for vehicle fleets.
This article gives you an overview of the most important framework conditions relating to e-cars in company use. You will find out which tax benefits are possible, how charging costs can be invoiced correctly and what you should look out for in terms of insurance benefits.
Contents
Benefit from the tax advantages of an e-car as a company car
If your company is thinking about purchasing electric cars as company cars, you can benefit from various tax advantages. Politicians reward companies that switch to electric cars as company cars. However, please note that tax regulations and benefits can change from year to year.
Special depreciation
Companies can fully deduct the cost of buying or leasing an electric vehicle as a business expense. The charging infrastructure and the installation of charging stations can also be claimed as tax deductions. In addition, accelerated depreciation of the acquisition costs of electric vehicles is possible, which can further reduce the company’s tax burden.
Exemption from vehicle tax
Electric vehicles benefit from a temporary exemption from vehicle tax. This regulation is intended to promote the switch to low-emission mobility and make the purchase of electric vehicles more economically attractive. Vehicles with a purely electric or fuel cell drive are generally exempt from vehicle tax for up to ten years after initial registration. The maximum duration of the exemption ends on December 31, 2035 at the latest .
At the end of the tax-free period, a reduced vehicle tax is payable, which is lower than for combustion models and is mainly based on the vehicle weight.
Monetary benefit for private use of an e-car as a company car
Employees who also use their company car for private journeys must pay tax on the resulting non-cash benefit. However, e-vehicles are taxed at a reduced rate:
While the 1 percent rule applies to the private use of a company car with a combustion engine, the flat rate of taxation for purely electric cars with a gross list price of up to 100,000 euros has been just 0.25 percent per month since June 2025. For electric vehicles with a higher gross list price, the rate rises to 0.5 percent.
For plug-in hybrids, the tax office assesses a non-cash benefit of 0.5 percent of the gross list price. However, there is one important condition: this regulation only applies if the vehicle has a purely electric minimum range of 60 kilometers or emits a maximum of 50 grams of CO₂ emissions per kilometer according to WLTP.
Example calculation for the monthly taxable benefit of use:
Drive type
Combustion engine
Electric
Plug-in hybrid
Gross list price
EUR 50,000
EUR 50,000
EUR 50,000
Utilization advantage
x 1 % = 500 EURO
x 0.25 % = EUR 125
x 0.5 % = 250 EURO
Taxation per kilometer
In addition to paying tax on the non-cash benefit, employees must also pay tax on the journey to work if they use the company car for this purpose on more than 47 days a year. This mileage tax amounts to 0.03 percent of the gross list price per kilometer for the one-way journey. In the case of electric vehicles and hybrids, you only have to pay tax on a quarter of the assessment basis.
Logbook as an alternative
Alternatively, employees can also opt to keep a logbook . Employees must document every journey in detail. The advantage of this is that only the kilometers actually driven have to be taxed. Whether a logbook is worthwhile therefore depends on how much the vehicle is used privately. If the employee only makes a few private journeys, a logbook is a sensible option to save tax.
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Charging an electric car as a company car: Options and billing
The charging current for an electric company car can be billed in several ways – depending on where charging takes place and who bears the electricity costs.
Option 1: Charging electric cars on the company premises
Companies that provide e-cars as company vehicles often also set up a corresponding charging infrastructure on the company premises. This allows employees to conveniently charge their vehicles during working hours. The KfW grants companies a subsidy for the purchase and installation of charging points.
It is up to the employer to decide whether to provide the charging stations free of charge, charge a reduced price or charge the entire charging costs. In most cases, companies usually pay for the electricity directly and book it as operating costs.
If companies offer recharging free of charge, this is not considered a non-cash benefit and must be paid by employees in accordance with Section 3 No. 46 EStG (Income Tax Act). are not taxed. As of 2026, this tax exemption still applies until 2030. However, if the employer does not cover the charging costs, this reduces the non-cash benefit in the taxation of the company car.
Option 2: Charging at public charging stations
If an electric company car is charged on the road or outside the company premises, the charging process often takes place at public charging stations. In practice, employees usually use a charging card provided by the company or initially pay the costs themselves and then submit the corresponding receipts.
Billing is generally based on the actual costs incurred, which are verified by invoices or digital charging logs. Companies can reimburse their employees for these expenses. The prerequisite is that the costs can be clearly allocated to the vehicle used for business purposes. Depending on the billing model, companies either cover the charging costs in full or contribute a share.
Option 3: Exact billing of the charging current via wallbox
If employees are also allowed to use their electric company car for private journeys, they often recharge it at home. Some companies therefore provide their employees with a wallbox or contribute financially to its purchase.
Until the end of 2025, companies were able to pay a flat rate for charging an electric company car – without individual proof and tax-free. The flat rates were based on the type of vehicle and the available charging facilities. This kept the administrative workload manageable for fleet managers and the costs easy to plan.
From the start of 2026, companies will only be allowed to reimburse home charging electricity if employees provide full proof of actual consumption. To do this, employees must accurately measure and document the amount of electricity charged using a meter. Companies can choose between several calculation models for reimbursement, each of which applies to the entire calendar year:
- Actual electricity costs: Billing is based on the actual electricity costs incurred, for which the employee’s individual electricity tariff is used.
- Electricity price flat rate: This is based on the average total electricity price for private households, which is published twice a year by the Federal Statistical Office.
Wallbox: What you should look out for
Employees can install a wallbox with a separate electricity meter , which can only be used to charge the company car. In general, the employer is not obliged to provide this charging facility for private households.
A second option is to install a calibrated intermediate meter between the main meter and the wallbox. In this case, only the electric company car may be charged and not a private car. If you want to charge several electric vehicles at home, you can choose a wallbox with access control. This allows different charging processes to be assigned to the respective car.
Alternatively, the employer can give away or lend a wallbox. In the case of a gift, 25 percent of the non-cash benefit must be declared for tax purposes. The loan of a charging station, on the other hand, is tax-free in accordance with Section 3 No. 46 EStG.
Driver training for e-cars as company cars
Companies must regularly train their drivers in the safe handling of company vehicles – at least once a year and on special occasions, such as after an accident or when changing vehicles. This obligation also applies to e-vehicles in the fleet.
Regular UVV driver training tailored to e-vehicles not only ensures greater safety on the road, but also protects companies legally. Employees who are using an e-vehicle for the first time often underestimate the differences in driving behavior or the charging process.
The Fleethouse e-learning course offers a flexible solution here: employees can complete the training at any time and from any location, while fleet managers can manage attendance, deadlines and certificates centrally. The digital training also covers what needs to be considered when handling electric cars.
E-car as a company car: consider the scope of benefits for insurance offers
E-company cars should also be covered by fleet insurance. In principle, you need the same insurance cover as a conventional combustion engine model. This includes motor vehicle liability insurance as well as partially or fully comprehensive insurance.
In addition, many insurance companies offer special products and tariffs that take into account and cover the special features of e-vehicles. These include, for example, battery damage due to deep discharge, theft of the charging cable or the consequences of operating errors.
Meeting administrative requirements with Fleethouse
With the increasing electrification of the fleet, the administrative requirements are also increasing. Fleet software such as Fleethouse helps you to centrally manage and transparently evaluate all driver and vehicle data, costs, instructions and insurance data. For example, you can use Fleethouse to decipher the costs per e-vehicle and analyze the profitability of the e-fleet.
Fleethouse collects all important insurance data such as insurers, policy numbers or contract terms in one central location. This eliminates the need for time-consuming administration via scattered Excel lists or paper files. Fleethouse also takes care of deadline management so that you can keep an eye on cancellation and renewal deadlines as well as upcoming premium payments. This means you don’t accidentally miss any contract extensions and there is enough time to check alternative offers or renegotiate conditions.
Digital control of e-fleet
Fleethouse supports you in the management and analysis of vehicle fleets, including e-vehicles
The most important facts about e-cars as company cars at a glance
The reduced taxation of the non-cash benefit and additional depreciation and subsidy options enable companies and employees to significantly reduce their tax burden.
There are various options for charging electric cars, such as charging on company premises, at public charging stations or at the wallbox at home.
Insurance companies offer special products for e-vehicles that provide protection against specific risks such as battery damage or theft of the charging cable. It is worth comparing the various offers here.
FAQ - Frequently asked questions about e-cars as company cars
Electric vehicles benefit from reduced taxation of the non-cash benefit. For purely electric cars with a gross list price of up to €100,000, only 0.25% is charged per month, and 0.5% above that. This can lead to significant tax savings compared to combustion engines with a 1% tax rate. In addition, acquisition and infrastructure costs can be claimed for tax purposes.
Yes, as with other company cars, private use is taxable. However, employees benefit from the reduced percentages for electric vehicles. Alternatively, a logbook can be kept so that only routes actually driven privately are taxed.
There are several possibilities:
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Charging at the company location (free of charge, at a discount or for a fee)
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Reimbursement of charging costs at public charging stations
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Billing of home charging electricity with proof of consumption
Since 2026, the actual electricity consumption must be precisely measured and documented when charging at home.
E-cars require at least motor vehicle liability insurance. Partial or fully comprehensive insurance is also recommended. Special tariffs for electric vehicles often also cover risks such as battery damage, theft of charging cables or operating errors.
In many cases, yes. In addition to tax advantages, there are often lower energy and maintenance costs. However, whether a switch is worthwhile depends on usage, mileage and existing charging infrastructure.
Further Fleet Knowledge
If you liked this article and would like to know more about this topic, we recommend these articles.
Car subscription for electric cars: everything you need to know
Charging electric cars at work: advantages and implementation
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E-car vs. combustion engine: who performs better?
E-mobility in the fleet: tips for integrating e-vehicles
Costs for an e-vehicle: companies can expect these expenses
Electromobility: building charging infrastructure for companies
E-vehicle car policy: this is what an e-car policy is all about
Digital fleet management: Why even small fleets should digitize their fleets
Fleet management: How to manage your vehicles efficiently
Measures for sustainable fleet management
Cost Drivers in the Vehicle Fleet: How you can Reduce your Costs
The company car: advantages, challenges and future prospects
Sample company car policy: Clear regulations in the company
Claims management: 1×1 for fleet managers
Accident with company car: Who pays?
Car subscription for electric cars: everything you need to know
Employer driving license check: What you need to consider in the fleet
Duties in the Fleet: UVV Instruction for Drivers
Owner liability in the fleet: what fleet managers should bear in mind
