Taxation of Charging Stations: What You Need to Know in 2025?
Electric driving is becoming increasingly attractive, and both private individuals and businesses can still benefit from tax advantages for the installation of charging stations in 2025. In this article, we list the most important measures per target group.
1. Employers
Mandatory installation in existing commercial buildings: As of January 1, 2025, existing non-residential buildings with more than 20 parking spaces must have at least two charging points. In addition, infrastructure must be provided for future charging points at at least 25% of the parking spaces.
Deductibility of costs: The installation and operating costs of a charging station on the company premises remain fully deductible.
Provision to employees: If the employer installs a charging station at the employee's home, this is treated favorably for tax purposes. Employers can deduct the costs, and employees can benefit from tax advantages under certain conditions.
Subsidy opportunities: Some regions offer subsidies for companies that invest in charging infrastructure.
2. Employees
Benefit in kind: If the employer finances the charging station, this may be considered a taxable benefit, unless the charging station is also used for business purposes.
Reimbursement of electricity costs: Some employers reimburse the electricity costs for charging the company car at home.
3. Companies vs. Sole Proprietorships
Companies
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Cost deduction: Charging stations installed in 2025 remain tax-deductible as long as they are used professionally.
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Leasing and operating costs: The costs of the charging station, including maintenance and electricity, are deductible if it can be proven that it is used for the company.
Sole proprietorships
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Investment deduction: Sole proprietorships can still invest in charging infrastructure with a tax benefit, depending on their professional use.
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Proportional deduction: If the charging station is used for both private and professional purposes, a distinction must be made between deductible and non-deductible costs.
4. Private individuals
For private individuals, there are still some regional subsidies available in 2025 for the installation of a charging station. In addition, the VAT on the installation may be reduced in certain cases, depending on the applicable regulations in the region.
Conclusion
In 2025, tax benefits will continue to exist for employers, employees, and self-employed individuals who invest in charging infrastructure. Employers must comply with new obligations, while private individuals and the self-employed depend on regional subsidies and tax deductions.Do you want to know which solution best suits your situation? Contact Blulinc and we will be happy to help you!
