From 2026, private individuals with an electric car will, under certain conditions, be able to receive a reimbursement for the electricity they use to charge their car at home via their own charging point. This is done via so-called ERE certificates (Emissions Reduction Units), which demonstrate that CO\u2082 emissions have been reduced. The payment for the ERE certificates is made by companies that sell fossil fuels. The amount of the payment depends on the number of kilowatt-hours (kWh) charged and the market value of the certificates. Employees who charge their company-owned electric car at home can also receive a reimbursement for the ERE certificates relating to that electricity. This reimbursement does not constitute wages within the meaning of the law.<\/p>\n
The remuneration for ERE certificates does not constitute remuneration paid by the employer. This is because the 'provision requirement' and the 'causality requirement' of the concept of remuneration are not met. The payment is not a benefit provided on the employer\u2019s instructions or at the employer\u2019s expense and lacks a sufficient causal link to the employment relationship; it falls within the employee\u2019s private sphere.<\/p>\n
Reimbursement for the actual charging costs of a company car falls outside the scope of remuneration as an intermediary cost, with ERE certificates reducing the full cost per kWh. Agreements on the supply of energy under commercial terms may exclude this reimbursement from consideration. After all, the price on the energy market at the time the agreements were made between the parties is decisive in this regard.<\/p>\n
Nor is there any question of remuneration from third parties. For this to apply, the benefit must constitute remuneration for work carried out by the employee in their capacity as an employee. Charging the company car is not regarded as a work-related activity, but as an action carried out by the employee as a private user of the electricity grid.<\/p>\n
From 2026, private individuals with an electric car will be eligible for a reimbursement under certain conditions<\/p>","protected":false},"author":2,"featured_media":4649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4648"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4648\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4649"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}