Historically, the value of employer-funded electric vehicle charging stations located at the employee’s private address was included in taxation calculations for company cars. From July 1st, 2021, this is no longer the case. A driver of a company car will no longer be taxed for having an employer-funded charging station at home. This also applies to existing company cars and charging stations. When a driver has been taxed on the company car for a minimum of six months, the charging station can be transferred to the employee tax-free and without any fees.
An employer-funded charging station on the private address may only be used to charge the company car. An employee’s private electric or plug-in-hybrid car cannot be charged for free using the employer-funded charging station unless defined as an employee benefit.
A temporary battery deduction of up to 1,700 DKK per kWh will be introduced and applies to all electric cars and plug-in-hybrid cars until and including 2022. If an employee is driving a hybrid car that cannot be charged, they will not receive a battery deduction, and the registration tax is calculated similarly to petrol and diesel cars.
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