German tax exemption for employer‑provided EV charging and e‑bikes

In Germany, employers can provide free or subsidised electricity for charging electric or hybrid‑electric vehicles at the workplace without it being counted as taxable income, according to § 46 of the Income Tax Act. The benefit applies to both private cars and company vehicles, is unlimited in amount, and remains valid at least until the end of 2030. It also covers the provision of charging infrastructure such as wall‑boxes, which are tax‑free when supplied by the employer or an affiliated company.

Similarly, the loan of an e‑bike to an employee for private use can be tax‑free under § 3 Nr. 37 EStG if the bike is granted in addition to the employee’s regular salary. The advantage is not treated as wage and is also exempt from social‑security contributions, provided the statutory conditions are met.