Claiming home charging for your company car in Germany: the 2026 rules
Since 1 January 2026, there is no longer a monthly flat rate for charging an electric company car at home in Germany. Your employer may only reimburse the electricity tax-free if the kilowatt hours you charged are documented. Here is what that means in practice.
What has changed?
The basis is the German Finance Ministry letter (BMF-Schreiben) of 11 November 2025. It replaces the letter of 29 September 2020 and applies from 1 January 2026. The previous fixed monthly amounts of €30 or €70 have been abolished. Since then, only reimbursement of the electricity actually charged is tax-free under § 3 No. 50 of the German Income Tax Act (EStG).
Two ways to be reimbursed
| Option | How it is calculated | What else you need |
|---|---|---|
| Flat rate (Strompreispauschale) | kWh charged × €0.34 (2026 value) | Only the kWh proof, no electricity contract |
| Your own tariff | kWh charged × your unit price, plus a share of the standing charge | kWh proof and proof of your tariff, for example your electricity bill |
The choice is usually made once for the whole calendar year. Ask your HR department which option applies at your company.
What the proof should contain
- the kWh charged, per charging session or as a monthly total
- the date or period of the charging sessions
- a clear link to the company car, for example the number plate
- the electricity price: the flat rate, or your tariff with a share of the standing charge
- the data source, for example the charging history in the car app or a wallbox meter
Public charging, for example at fast chargers, does not belong in this proof. It is still claimed with receipts as before.
Where the kWh may come from
The BMF does not prescribe any particular technology. Possible sources are a wallbox with metering, a sub-meter (Zwischenzähler) or the car's own measurement that you see in the manufacturer's app. A self-declaration without a measured value is explicitly not enough. More in the guide Proving home charging without an MID meter.
Special cases
- Solar panels: if you charge with your own solar power, your normal household tariff is the basis. According to common interpretation, there is no need to split grid and solar power.
- Dynamic electricity tariff: you can use the average monthly price per kWh from your tariff app.
- Household socket: possible if the car's charging history is complete and shows kWh, date and time.
- Private car: tax-free reimbursement applies to company cars. If your employer reimburses charging for your private car, that is usually taxable salary.
What your employer has to do
Employers must archive the proofs centrally so they can be audited. If they are missing during a payroll tax audit, back payments may be due. That is why many HR departments now ask for a clean proof every month.
Frequently asked questions
What changed in 2026 for charging a company car at home?
The monthly flat rates of €30 or €70 were abolished on 1 January 2026. Only electricity actually charged, in kWh, can now be reimbursed tax-free (BMF letter of 11 November 2025).
How high is the electricity flat rate for 2026?
For 2026 it is €0.34 per kWh. It is based on the average price paid by private households in the first half of 2025, according to the Federal Statistical Office.
Is a self-declaration of the kWh charged enough?
No. The kWh must be backed by a measurement, for example from the wallbox, a sub-meter or the car's own measurement in the manufacturer's app.
Sources: German Finance Ministry (BMF) letter of 11 November 2025; coverage in the German fleet and payroll-tax trade press. This text is not tax advice. The BMF letter and your employer's rules are what count.