Charging Company Cars at Home: Reimbursement, Tax & Legal Basis Austria 2026

1.1 Benefit-in-Kind Regulation 2026 (Changes)

The most important 2026 change: The flat-rate tax-free reimbursement of up to €30/month for home charging of electric vehicles is abolished without replacement.

Legal basis:

• Income Tax Act (EStG) § 3 Para. 2 No. 5 (benefit in kind)
• Wage Tax Guidelines 2023 (LStR 2023), Rz 3720 ff. (electric vehicles)
• BMF communication 14.03.2025 (Official electricity price for 2026: 32.806 ct/kWh)
• WKO Payroll: Benefits in kind (wko.at/lohnverrechnung/sachbezuege-lohnsteuer)

1.2 Conditions for Tax-Free Reimbursement (2026)

For an employer to reimburse charging costs tax-free, three conditions must be met:

1.3 What if No MID Meter is Available?

Without an approved meter: The Austrian tax authority (BMF) does not recognise the reimbursement as tax-free. Two alternatives:

1. 1Voluntary employer contribution: Reimbursement as taxable salary (subject to income tax + social security)
2. 2Install MID-compliant wallbox: Employer finances wallbox (see section 3)

Step 1: Record Charging Data

Required per charging event:

• Date and time
• Start and end state of charge (kWh)
• Vehicle identification (licence plate or VIN)
• Location (home = private connection)

Technical solutions:

• RFID wallbox (e.g. ABB Terra AC, Easee Home with RFID): Automatically logs charging events
• Manufacturer app (e.g. Tesla, BMW, Volkswagen ID): Export charging history as PDF/CSV
• Fleet management software (e.g. ChargePoint, Monta, Hubject): BMF-compliant reports

Step 2: Calculate Reimbursement

Variant A — Official rate (recommended for simplicity):

``` Charged kWh × 32.806 ct/kWh = Tax-free reimbursement Example: 200 kWh/month × €0.32806 = €65.61/month ```

Variant B — Actual costs (more complex, potentially higher reimbursement):

``` Your actual electricity price × Charged kWh = Reimbursement Example: aWATTar HOURLY average 18 ct/kWh × 200 kWh = €36.00 (Lower than official rate → Variant A more advantageous) ```

Variant C — Dynamic tariff with time-of-charging billing:

``` aWATTar HOURLY price at charging time × kWh = Exact cost Requires wallbox API integration with energy management system Advantage: Transparent, exact — but complex to implement ```

Step 3: Payroll Accounting

Reimbursement is entered as tax-free expense reimbursement in payroll:

• Account: "Tax-free expense reimbursements"
• Tax code: Exempt from wage tax (§ 3 EStG)
• Document: Monthly charging report (PDF with all charging events)

Important: Keep documentation for 7 years (Austrian retention obligation)

Federal Subsidy (Klimafonds)

• Amount: Up to €2,000 per wallbox (employer pays the rest)
• Who gets it: Employers who purchase a wallbox for employees' home use
• Condition: Minimum 11 kW charging power, smart charging capability
• Application: Via Klimafonds (klimafonds.gv.at)

Tax Treatment of Wallbox Contribution

If the employer finances the wallbox:

Recommendation: Employer purchases wallbox directly and retains ownership → tax-free for both employer and employee.

Checklist for 2026 Compliance

• [ ] Update employment contracts: Add home charging clause with billing procedure
• [ ] Procure MID-compliant wallboxes (or check existing ones for MID certification)
• [ ] Set up billing software (ChargePoint, Monta, or spreadsheet with required fields)
• [ ] Brief employees: Explanation of new process, how to submit monthly reports
• [ ] Check insurance: Does the company car insurance cover home charging? (Check with UNIQA, Generali, Allianz)
• [ ] Apply for Klimafonds subsidy (deadline usually Q1 each year)

Employment Contract Template (Addendum)

``` Home Charging Addendum to Employment Contract

The employee [name] is authorised to charge the company vehicle [licence plate] at their home address.

Reimbursement:

• Based on the official BMF electricity price (32.806 ct/kWh for 2026)
• Monthly submission of charging report (wallbox export or manufacturer app)
• Reimbursement within 14 days of submission

Technical requirement:

• Use only the provided MID-compliant wallbox [model/serial number]
• Enable RFID assignment or vehicle-specific logging

Insurance:

• The employee is responsible for ensuring that their home electrical installation

is compliant. The employer's vehicle insurance covers the vehicle; home electrical installation insurance remains the employee's responsibility. ```

Example 1: Sales Representative (30,000 km/year)

• Annual electricity consumption: 30,000 km ÷ 6 km/kWh = 5,000 kWh/year
• Monthly reimbursement (official rate): 5,000 ÷ 12 × €0.32806 = €136.69/month
• Employer annual cost: €1,640/year (tax-free)
• Alternative to company charging: At public L2 charger (35 ct/kWh) = €1,750/year → Home charging cheaper

Example 2: Home Office Worker with Short Distances (15,000 km/year)

• Annual electricity: 15,000 ÷ 6 = 2,500 kWh/year
• Monthly reimbursement: 2,500 ÷ 12 × €0.32806 = €68.35/month
• Actual cost (aWATTar HOURLY, night charging): 2,500 × €0.05 = €125/year → Actual reimbursement costs much lower

Tip: Employees with dynamic tariffs may prefer actual cost billing (lower for employer, lower tax burden).

Is there a maximum reimbursement amount?

No upper limit since the flat-rate abolition. The reimbursable amount is always: kWh charged × applicable rate (official or actual).

What if the employee also charges private vehicles at home?

The wallbox must clearly assign charging to the company vehicle (via RFID, licence plate, or separate meter). If technical separation is impossible: Only company vehicle share is reimbursable.

How do we handle employees without a garage?

If home charging is not possible (no garage, no wallbox installation feasible): Employer must provide access to a charging solution (company car park, public charging card such as ÖAMTC, ADAC E, or Smatrics).

Does the new regulation also apply to plug-in hybrids?

No. Plug-in hybrids are subject to the standard benefit-in-kind tax (€0/month for pure electric, taxable for hybrids). Home charging reimbursement for plug-in hybrids is always taxable as wage.

Can the employer deduct wallbox costs as a business expense?

Yes. Wallboxes purchased for employees' home use are fully deductible as business equipment (depreciation over 5 years, or immediate deduction for <€1,000 net).

• BMF: Official electricity price 2026
• WKO: Benefits in kind and payroll
• Klimafonds: Subsidy for wallboxes
• E-Control: Smart meter regulations Austria