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Germany
15-05-2018 updated
| Category | Description |
|---|---|
| Ownership Tax Benefits |
Germany - Ownership Tax Benefits Electric vehicles and plug-ins are exempt from the annual circulation tax for a period of five years from the date of their first registration.In 2016, the annual circulation tax exemption was extended from five to ten years, backdated to 1 January 2016. |
| Company Tax Benefits |
Germany - Company Tax Benefits The private use of a company car is treated as taxable income in Germany and measured at a flat monthly rate of 1% of the vehicle's gross list price.The law, backdated to 1 January 2013, allows private users to offset the list price with €500 per unit of battery size, expressed in kilowatt hours (kWh). The maximum offset was set at €10,000 corresponding to a 20 kWh battery. The amount one can offset will sink annually by €50 per kilowatt hour.[65] The range criteria will rise to 40 km (25 mi), started in 2018. |
| Local Incentives |
Germany - Local Incentives BEV benefits : |
| Purchase Subsidies |
Germany - Purchase Subsidies EUR 4.000 for a BEV (private, EUR 3.000 for business) and EUR 3.000 for a PHEV. There is a cap of EUR 60.000 as maximum price for the vehicle. Purchase subsidy started in May 2016, lasting until 2019 approx (total governmental budget is EUR 600 mln, industry equal amount). Total promote sale of 400.000 EV's. |
| Other Financial Benefits |
Germany - Other Financial Benefits As part of the package of financial incentives approved in 2016, private owners of plug-in electric vehicles that charge their cars in their employer premises are exempted from declaring this perk as a cash benefit in their income tax return.Employers who provide this perk are allowed to discount from their income tax a 25% of the lump sum value of the cash benefit. These two fiscal benefits apply only from 1 January 2017 until the end of 2020. |
| Infrastructure Incentives |
Germany - Infrastructure Incentives An incentives program to set up public charging stations in Germany has been set up by the BMVI. A total amount of EUR 300 mln between 2017 and 2020 will be used to invest in 10.000 normal charging stations and 5.000 DC fast charging stations in public space. EUR 3.000 purchase subsidy for a charging station up to 22 kW, EUR 12.000 for DC chargers up to 100 kW and EUR 30.000 for DC chargers above 100 kW. Connections to the grid can be subsidies up to EUR 5.000 for low voltage and up to EUR 50.000 for medium voltage grid. |
| Category | Description |
|---|---|
| Ownership Tax Benefits |
Germany - Ownership Tax Benefits Electric vehicles and plug-ins are exempt from the annual circulation tax for a period of five years from the date of their first registration.In 2016, the annual circulation tax exemption was extended from five to ten years, backdated to 1 January 2016. |
| Company Tax Benefits |
Germany - Company Tax Benefits The private use of a company car is treated as taxable income in Germany and measured at a flat monthly rate of 1% of the vehicle's gross list price.The law, backdated to 1 January 2013, allows private users to offset the list price with €500 per unit of battery size, expressed in kilowatt hours (kWh). The maximum offset was set at €10,000 corresponding to a 20 kWh battery. The amount one can offset will sink annually by €50 per kilowatt hour.[65] The range criteria will rise to 40 km (25 mi), started in 2018. |
| Local Incentives |
Germany - Local Incentives BEV benefits : |
| Purchase Subsidies |
Germany - Purchase Subsidies EUR 4.000 for a BEV (private, EUR 3.000 for business) and EUR 3.000 for a PHEV. There is a cap of EUR 60.000 as maximum price for the vehicle. Purchase subsidy started in May 2016, lasting until 2019 approx (total governmental budget is EUR 600 mln, industry equal amount). Total promote sale of 400.000 EV's. |
| Other Financial Benefits |
Germany - Other Financial Benefits As part of the package of financial incentives approved in 2016, private owners of plug-in electric vehicles that charge their cars in their employer premises are exempted from declaring this perk as a cash benefit in their income tax return.Employers who provide this perk are allowed to discount from their income tax a 25% of the lump sum value of the cash benefit. These two fiscal benefits apply only from 1 January 2017 until the end of 2020. |
| Infrastructure Incentives |
Germany - Infrastructure Incentives An incentives program to set up public charging stations in Germany has been set up by the BMVI. A total amount of EUR 300 mln between 2017 and 2020 will be used to invest in 10.000 normal charging stations and 5.000 DC fast charging stations in public space. EUR 3.000 purchase subsidy for a charging station up to 22 kW, EUR 12.000 for DC chargers up to 100 kW and EUR 30.000 for DC chargers above 100 kW. Connections to the grid can be subsidies up to EUR 5.000 for low voltage and up to EUR 50.000 for medium voltage grid. |