Reimbursement of home charging fees: Tax rules for employers and employees

Circular 2024/C/77 clarifies the tax treatment of reimbursed electricity costs for charging a company car at home. Employers can choose to reimburse the costs based on actual electricity costs or via a fixed rate per kWh set quarterly by CREG. For the first quarter of 2025, the rates are:

• Flemish Region: 28.22 euro cents/kWh
• Brussels Region: 32.94 euro cents/kWh
• Walloon Region: 32.56 euro cents/kWh

The employer may also decide to pay only the lowest CREG rate to all employees of the company for simplification purposes. Higher reimbursements than the above rates are not allowed.

If the employer reimburses these fees, specific conditions apply:

1. No additional BIK: If charging costs are demonstrable (via a communication system or kWh meter), this will be tax-equivalent to fuel cards for fossil fuels. The Benefit in Kind (BIK) of the company car includes the charging costs and the home charging station.
2. Practical approach: The employer must specifically measure and record home consumption. This can be done via charging stations with communication systems or intermediate counters.
3. Deadline administrative tolerance: The use of the fixed CREG tariff only applies until 31 December 2025 for the time being.

Employers who promote sustainability thus benefit from a tax scheme that keeps electric driving attractive.