An employee with an electric company car performs a large portion of their charging at home. This involves using electricity from their own energy meter—and that cost must be correctly reimbursed by the employer to avoid a taxable benefit or fiscal dispute. There are three ways to arrange this, each with different advantages and disadvantages.

Option 1: Flat-rate mileage allowance

The employer pays a fixed amount per kilometer or per charging session, regardless of actual consumption and without detailed measurement. This is administratively simple but fiscally vulnerable: without substantiation of actual consumption, the tax authorities quickly consider the difference as a taxable benefit. Furthermore, the flat rate rarely covers the actual cost, especially with rising electricity prices.

We only recommend this option as a transitional solution—for example, while awaiting the installation of a metered charging station—not as a permanent arrangement.

Option 2: Actual cost via a metered charging station

The employer installs (or has installed) a charging station at the employee’s home that measures each charging session separately and records it in kWh. Monthly, the consumption is multiplied by a reference rate—usually the CREG rate or a sector barometer—and paid out to the employee.

This is the most robust solution fiscally, provided the station is effectively commissioned by the employer and the measurement is auditable. The reference rate may approximate the employee’s actual cost but must not structurally exceed it—otherwise, a taxable benefit arises again.

Option 3: Split billing

The employee’s charging station is directly linked to the employer (or their charging card provider) via a backoffice. Every charging session for the company car is automatically recognized, measured, and invoiced directly to the employer, separate from the employee’s private energy bill.

The employee therefore never pays for the electricity for their company car themselves, and the employer pays the exact consumption at an agreed rate. By 2026, this will be the standard for those providing a company car to employees with home charging capabilities: simple for the employee, fiscally sound for the employer, and transparent for accounting.

Which option do you choose?

  • Option 3 (split billing) if you manage more than a handful of company cars. The setup cost is quickly recouped through reduced administration and a lack of fiscal noise.
  • Option 2 (actual cost) for smaller setups or where split billing is not yet technically possible (for example, with an existing station that cannot be linked to the employer).
  • Option 1 (flat-rate) exclusively as a transitional measure.

Points of attention for split billing

  • Ownership of the station: clarify in advance what happens if the employee leaves the company—does the station stay, is it taken over, or is it removed?
  • Private use: the station can also be used for the employee’s private vehicle. A well-configured split billing system recognizes which session is for which car via the RFID card or through smart recognition.
  • Maintenance and warranty: determine who is responsible for maintenance, software updates, and any potential replacement.
  • Rate: the reference rate must be updated annually to keep pace with the market price of electricity.

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Would you like to develop a solid reimbursement policy for your fleet? Schedule a consultation with our fleet specialist—we will propose a tailored approach and ensure that split billing is set up correctly, both technically and fiscally.