Reimbursement of the costs associated with an electric company car are exempt from tax. It is important, however, that you make proper agreements as to how this reimbursement will take place.
If an employee has an electric company car, you may reimburse the associated costs untaxed. These are, for example, the costs of the charging station and of charging, as these costs come under the reimbursable expenses for the employee’s car. Reimbursable expenses may be part of a tax-free fixed expense allowance, but under the following conditions:
- You can demonstrate the amount of the costs.
- You describe each cost item and give an estimate of the amount.
- You indicate the amounts from which the fixed expense allowance is made up.
- You substantiate the fixed expense allowance with a prior investigation of the actual costs incurred and repeat this if the tax authorities so request or if circumstances change.