Charging Your Company Car at Home from 2026 — Flat Rate Gone, What Now?

The Old System (Until December 31, 2025)

Until the end of 2025, a simple flat-rate regulation based on § 3 Nr. 50 EStG applied:

• Fully electric vehicles without employer charging: €70 per month
• Fully electric vehicles with employer charging: €30 per month
• Hybrid vehicles without employer charging: €35 per month
• Hybrid vehicles with employer charging: €15 per month

The advantage: No proof of actual electricity costs was required. The employer could simply reimburse the flat rate tax-free.

The New System (From January 1, 2026)

Since January 1, 2026, there are two options for claiming charging costs for tax purposes:

Option 1 — Individual proof with personal electricity rate: The actual electricity consumption is multiplied by the employee's individual kWh price. The basis is the valid electricity supply contract.

Option 2 — Electricity price flat rate of €0.34/kWh: Instead of the individual rate, a flat rate of €0.34/kWh can be applied. This value is based on the average electricity price for household customers according to the Federal Statistical Office (first half of 2025, rounded).

In both cases: The actual electricity consumption in kWh must be verified by a separate meter or MID-compliant measuring device. Estimates are not permitted.

Comparison: Old vs. New

How the change affects you financially depends heavily on individual charging behavior. Three examples for fully electric company cars without employer charging:

Scenario A — 200 kWh/month (average driver):

• Old: €70 × 12 = €840 per year
• New (flat rate): 200 × €0.34 × 12 = €816 per year
• Difference: -€24 (virtually the same)

Scenario B — 300 kWh/month (frequent driver):

• Old: €70 × 12 = €840 per year
• New (flat rate): 300 × €0.34 × 12 = €1,224 per year
• Difference: +€384 per year (significantly more reimbursement)

Scenario C — 100 kWh/month (infrequent driver):

• Old: €70 × 12 = €840 per year
• New (flat rate): 100 × €0.34 × 12 = €408 per year
• Difference: -€432 per year (significantly less reimbursement)

The break-even point is approximately 206 kWh per month. Those who charge more benefit from the new system — those who charge less receive less than before.

What You Need to Document Now

The documentation requirements are significantly stricter than under the old flat-rate system:

• Separate Meter: An MID-compliant electricity meter (Measuring Instruments Directive 2014/32/EU) or a separate household meter for the wallbox is mandatory. The meter in the wallbox itself is usually sufficient if it's MID-compliant.
• Monthly kWh Reading: Consumption must be documented monthly — ideally with a photo or automatic transfer.
• Electricity Contract: When using the individual rate (instead of the €0.34/kWh flat rate), the valid electricity supply contract must be available.
• Business/Private Separation: If the wallbox is also used privately, the business portion must be verifiably separated.

Common Mistakes During the Transition

The switch from the flat rate to the new system has pitfalls. These are the most frequent mistakes we see:

1. Continuing to pay the old flat rate

Some employers missed the transition and continue paying the old monthly flat rate. This has been impermissible since January 1, 2026. During a payroll tax audit, the entire amount faces back-taxation — for both employees and employers.

2. No MID-compliant meter

Anyone using a wallbox without an MID-compliant meter has a problem: the kWh values won't be recognized by the tax office. The meter must comply with the Measuring Instruments Directive 2014/32/EU. Modern wallboxes like the go-e Charger have this built in — with older models, it's worth checking.

3. Estimates instead of measurements

"I charge roughly 200 kWh per month" — that's not enough. The BMF letter is clear: only measured consumption is accepted. Paper receipts and Excel spreadsheets aren't sufficient.

4. Missing business/private separation

Anyone who also uses the wallbox privately (e.g., for a second car) must cleanly separate the business portion. The easiest way is with an app that manages vehicles separately — like LadeKosten.

5. Catching up on documentation at year-end

GoBD requires timely recording — within 10 days. Anyone who retroactively enters all 12 months at year-end risks having the entire documentation rejected.

Special Cases: Hybrid, Solar, Rental Apartment

Hybrid vehicles

The same rules apply to plug-in hybrids as to fully electric vehicles. The difference: electricity consumption is usually lower (50-100 kWh/month), which reduces reimbursement. Under the old system, there was still €35/month — under the new system at 75 kWh × €0.34 = €25.50/month.

Solar panels (PV system)

If you have a photovoltaic system and partially generate your own electricity, you face a decision: the individual proof with your (often very low) PV electricity price yields less than the €0.34/kWh flat rate. Here, the flat rate is almost always the better choice.

Rental apartment without wallbox

In a rental apartment without your own wallbox, charging via a household outlet (Schuko) is possible, but measurement is difficult. An intermediate energy measurement adapter can help, but isn't always MID-compliant. The cleanest solution: installing a wallbox with an integrated MID meter — the landlord must permit this under § 554 BGB.

Individual Proof vs. Flat Rate — Which Is Better?

The choice between the individual electricity rate and the €0.34/kWh flat rate depends on your electricity contract:

• Electricity price above €0.34/kWh: Individual proof yields more — you get reimbursed at the actual higher price.
• Electricity price below €0.34/kWh: The flat rate is more favorable — for example, with particularly cheap green electricity tariffs or when using a PV system.

Important: The employer must decide on one method per calendar year. Switching during the year is not possible. The decision applies uniformly to all employees.

What Employers Need to Do Now

For employers, there are concrete action steps:

1. Discontinue monthly flat rate: From January 2026, the old flat rate may no longer be paid out.
2. Check measurement infrastructure: Do all employees with home charging have a suitable meter? If not, the employer must clarify who bears the installation costs.
3. Choose method: Individual proof or electricity price flat rate — the decision must be made before the first billing month.
4. Set up monthly data collection: How will kWh data be collected? By email, by app, by form?
5. Adjust payroll: The tax-free reimbursement must be correctly reflected in payroll.
6. Ensure documentation for payroll tax audit: All records must be retained for at least 8 years.

How the LadeKosten App Helps

LadeKosten was built for exactly this problem:

• Automatic kWh Recording: Via wallbox integration, charging sessions are automatically documented with exact kWh values.
• Both Calculation Methods: The app automatically calculates both the individual proof and the flat rate and shows you which option is more favorable.
• Ready-Made Documentation: Export monthly reports as PDF for your employer or as DATEV CSV for your tax advisor.
• GoBD-Compliant: All entries are audit-proof — no manual documenting, no risk during tax audits.

Checklist: Are You Ready for 2026?

Go through these points to make sure you haven't missed anything:

1. MID-compliant meter in place? — Check your wallbox or have a separate meter installed.
2. Method chosen? — Individual proof or €0.34/kWh flat rate? Compare with your current electricity tariff.
3. Documentation tool set up? — Install the LadeKosten app and add your vehicle. Try free for 14 days.
4. Employer informed? — Clarify with HR which method will be used and how data will be transmitted.
5. First month documented? — January 2026 is the most important month: this is where you find out if the process works.
6. DATEV export tested? — If you have a tax advisor, test the export once before it matters.
7. Business/private separated? — If you also use the wallbox privately, set up vehicle separation in the app.

Check off all seven points and you're on the safe side — regardless of whether you choose individual proof or the electricity price flat rate.