If you, as an employer, install a charger at an employee’s home, three tax questions arise at once. Here are the rules for 2026.
What is deductible for the company?
The cost of the charger and the installation is 100% deductible as a business expense, provided the charger is linked to a company car. Depreciation is usually spread over four to five years.
Deductibility follows the fate of the company car. If the employee moves or leaves and the charger stays behind, you need to review the tax treatment.
VAT recovery
The VAT on purchase and installation is recoverable in the same proportion as the VAT on the company car itself. For most companies that is 35%, sometimes up to 50% or 85%, depending on the actual business kilometres.
Ask for a detailed invoice with materials and labour listed separately. That makes any audit easier.
Benefit in kind for the employee
If the employee may use the charger privately, which is always the case in practice, there is in principle a benefit in kind. The tax authorities accept, however, that this benefit is zero as long as the employer also reimburses the electricity for business use, for example through split billing. Without that reimbursement, a taxable benefit does arise.
Three common pitfalls
The charger is in the employee’s name
Then the company gets no deduction.
Mixed use without split billing
Business and private consumption get mixed up. In an audit, that leads to administrative discussion.
No contractual arrangement on departure
The company remains the owner of a charger it can no longer remove.
What should you document?
Record the agreements in a charging charter or an appendix to the car policy. It covers at least four things:
- Owner of the charger
- Reimbursement mechanism for business consumption
- Arrangement on departure of the employee
- Use by third parties, such as family members or visitors
That document is your insurance against later discussions, both fiscal and social.
The other questions to settle in that charter are covered in drafting an internal charging policy: 8 questions.
One contract, one invoice
Certipower installs, measures, manages and bills. At the employee’s home, on the company site and on the road, in one monthly invoice to the employer.
The tax rules are covered in electric driving and taxation 2026 and reimbursement of employee charging costs.
Have your tax approach double-checked?
A Certipower advisor reviews your situation together with your accountant.
- Check of ownership and deduction of your chargers
- Reimbursement without a taxable benefit
- A proposal with costs and savings in euros
This information is based on the tax rules in force at the time of publication and is not tax advice. Always have your situation checked by your accountant or tax advisor.