Since 1 September 2024, companies can no longer benefit from the increased cost deduction of 150% for semi-public charging stations. This scheme, which previously covered both the purchase of charging infrastructure and additional costs such as installation, has been reduced to the standard deduction of 100%. From 2030, the cost deduction will be further reduced to 75%.

For SMEs and the self-employed looking to purchase a charging station, an investment deduction is available in addition to the cost deduction. Since 1 September 2024, this investment deduction amounts to 8%, which can help ease investment costs.

Conditions tax benefit for business charging stations

To qualify for the 100% tax deduction for company charging stations, companies must meet some important conditions:

• New and smart: the charging station should be new and equipped with  smart  features. This means that the charging station can control the charging time and charging power. This also helps to make the charging process as energy-efficient as possible. 

• Publicly accessible:  the charging station should be accessible to the public, but you can limit this to certain hours, for example your company's opening hours.
  

• Long-term depreciation:  the charging infrastructure should be depreciated over a minimum period of five years.

No more tax benefits for individuals

Since 1 September 2024, the tax benefit for private individuals who install an electric car charging station at home has expired completely. Those who had a charging station installed before this date can still claim the 15% tax reduction.

This tax reduction was limited to €1,750 per charging station and required the charging station to meet specific conditions. For instance, the charging station had to use green electricity, either through a green power contract or by using its own renewable energy, such as solar panels. In addition, the charging station had to be ‘intelligent’ or ‘smart’ and connected to an energy management system.

Investment deduction reform from 2025

From 2025, investment deduction rules will be further reformed, with a strong emphasis on green investments. For SMEs and the self-employed, the ordinary investment deduction will be increased from 8% to 10%. This offers companies a slight increase to invest in their operations.

In addition, a new thematic   investment deduction  of 40% is introduced, aimed specifically at green investments. Although not yet officially confirmed, charging stations are expected to fall under this category, given their contribution to greening the car fleet and sustainable mobility.

For companies that are committed to sustainability, this reform offers additional incentives to invest in green technologies, such as charging stations and other environmentally friendly infrastructure.

Although tax breaks for charging stations are being scaled back, there are still ways to gain financial benefits from investments in charging infrastructure. Companies that want to be smart about this would do well to take action now and take advantage of current tax breaks. Our advice: start the electric transition today!