New Tax Exemptions Starting 2023 from the “Benefits in Kind Directive”

The hot of the press 2023 draft Version of the “Benefits in Kind Remuneration Directive” designed for further tax exemptions for “Benefits in Kind” for Electric Cars and E-Bikes is already at play beginning in 2023.

For the usage of company E-Car or E-Bike:

  • The employer’s reimbursement cost for charging always remains tax-free, also when one charges it overnight at home and thus cannot produce any proof of payment. In the current draft, this holds an unrestricted and without-amount cap.
  • Likewise, the reimbursement cost for the purchase of the loading devices (i.e. Wallboxes) is up to € 2000 tax-free.

Moreover, it clarifies and confirms that:

  • the free charging for privately induced trips or the charging from the employee’s private E-Car at the employer’s site will not depict as “Benefits in Kind”, and
  • can be assessed with zero “Benefits in Kind” when converting the benefits of an E-Car (unlimited or limited) that is always at its disposal.

As of the moment, these are still draft measures. It remains to be seen whether this directive will become a law.

Do you have questions about this or similar topics? We are happy to be there for you! 

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