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PKF newsletter 06/2019

Tax Incentives for Electromobility

Electromobility is considered to be one of the key elements for sustainable and climate-friendly transport based on renewable energies. On 8.5.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft bill for the proposed “Act to promote further tax incentives for electromobility and to amend other tax regulations”. A short overview of the main contents of the draft bill is set out below. In this connection, there is also a discussion of the provision of (electric) bikes by employers that has been newly regulated with the identical decrees of the highest tax authorities of the federal states (Länder), from 13.3.2019.

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