Dutch tax group rules home‑charging ERE compensation is not wages

From 2026 private individuals in the Netherlands may register electricity supplied to a company electric car at home through a bookkeeping service provider. The provider receives tradable emission‑reduction units (EREs) and can share the proceeds with the individual.

The Kennisgroep examined whether the compensation for these EREs constitutes wages. In its statement of 3 August it concluded that it does not, because the benefit is not paid by the employer, is not linked to the employee’s work duties and belongs to the personal sphere of the employee. The ERE revenue can lower the reimbursement of electricity costs, which may be treated as intermediate costs outside the wage‑tax domain, and should be factored into the calculation of the integrated electricity price unless the employer and employee have a market‑based agreement.

The ruling clarifies that the ERE‑related payment is not subject to wage tax, but it may still affect the overall cost reimbursement for charging a company car at home.