Income tax law
Income tax law additionally promotes electric mobility. The benefit in kind in formof gratuitous charging at work, granted to employees by their employer, isexempted from income tax. Exemption is valid both for purely and hybrid electricvehicles. Charging infrastructure given to the employee for free may be taxed witha flat-rate tax of 25 %. The same tax rate may be applied for subsidies for charginginfrastructure granted by employers.
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