{"id":2014,"date":"2026-04-27T14:41:27","date_gmt":"2026-04-27T12:41:27","guid":{"rendered":"https:\/\/certipower.be\/kennisbank\/tax-deductibility-of-an-employees-home-charging-station-what-can-the-employer-recover-fiscally\/"},"modified":"2026-10-07T21:16:31","modified_gmt":"2026-10-07T19:16:31","slug":"tax-deductibility-of-an-employees-home-charging-station-what-can-the-employer-recover-fiscally","status":"publish","type":"kennisbank","link":"https:\/\/certipower.be\/en\/kennisbank\/tax-deductibility-of-an-employees-home-charging-station-what-can-the-employer-recover-fiscally\/","title":{"rendered":"Tax deductibility of an employee\u2019s home charging station: what can the employer recover?"},"content":{"rendered":"
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If you, as an employer, install a charger at an employee\u2019s home, three tax questions arise at once. Here are the rules for 2026.<\/p>\n

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Company<\/span>Deduction<\/strong>What is deductible as a business expense?<\/span><\/div>\n
VAT<\/span>Recovery<\/strong>Which share of the VAT do you recover?<\/span><\/div>\n
Employee<\/span>Benefit in kind<\/strong>Does a taxable benefit arise?<\/span><\/div>\n<\/div>\n

What is deductible for the company?<\/h2>\n

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.<\/p>\n

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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.<\/p>\n<\/div>\n

VAT recovery<\/h2>\n

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.<\/p>\n

Ask for a detailed invoice with materials and labour listed separately. That makes any audit easier.<\/p>\n

Benefit in kind for the employee<\/h2>\n

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<\/a>. Without that reimbursement, a taxable benefit does arise.<\/p>\n

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Unsure whether your scheme is fiscally correct?<\/strong>We review your situation together with your accountant.<\/span><\/div>\n
Have your approach reviewed<\/a><\/div>\n<\/div>\n

Three common pitfalls<\/h2>\n
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01<\/div>\n
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The charger is in the employee\u2019s name<\/h3>\n

Then the company gets no deduction.<\/p>\n

How to approach it:<\/strong> put the charger in the employer\u2019s name when it is linked to a company car.<\/div>\n<\/div>\n<\/div>\n
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02<\/div>\n
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Mixed use without split billing<\/h3>\n

Business and private consumption get mixed up. In an audit, that leads to administrative discussion.<\/p>\n

How to approach it:<\/strong> measure business consumption separately and reimburse it correctly.<\/div>\n<\/div>\n<\/div>\n
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03<\/div>\n
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No contractual arrangement on departure<\/h3>\n

The company remains the owner of a charger it can no longer remove.<\/p>\n

How to approach it:<\/strong> agree on the departure arrangement before installation, not when the employee leaves.<\/div>\n<\/div>\n<\/div>\n<\/div>\n

What should you document?<\/h2>\n

Record the agreements in a charging charter or an appendix to the car policy. It covers at least four things:<\/p>\n