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Advancing e-mobility: subsidies and tax aspects

27 January 2022

Roland Speidel, Certified Tax Advisor, Lawyer, Senior Manager, Department Tax & Legal |
Katrin Driesch, Certified Tax Consultant, Senior Manager, Department Tax & Legal |

E-mobility currently appears as a basic building block for the turnaround in energy policy in order to sustainably reduce environmental pollution. The available range covers e-bikes, electric motorbikes, e‑cars, e-buses and e-trucks. With regenerative/renewable solutions for electric energy, e-mobility should become low-emission; traffic-related emissions and air pollutants as well as noise could decrease and ultimately reduce the dependency on fossil fuels.

The legislator is therefore promoting a transition to e-mobility with subsidies and tax benefits. The most important measures and their consequences are presented in the PDF below.

If you have any questions, please feel free to contact us.



I. Grants

1. Environmental bonus and innovation premium
2. Commercial and income tax treatment of grants

II. Tax incentives

1.Income tax

a) Commercial electronic utility vehicles or bicycles: special depreciation pursuant to § 7c EStG
b) Private use of company electric and hybrid electric vehicles
c) Tax exemption for electric charging (§ 3 No. 46 EStG)
d) Tax exemption for an electric bicycle (§ 3 No. 37 EStG)
e) Reimbursement of expenses for electricity costs (§ 3 No. 50 EStG)
f) Additionality criterion

2. Trade tax
3. VAT
4. Motor vehicle tax