Fiscal changes

New NoVA tariff

Passenger car: tax rate = (CO₂ emission value in g/km - 102 g/km) : 5
Truck: Tax rate = (CO₂ emission value in g/km - 155 g/km) : 5

2. non-cash benefit: New maximum CO2 emission value for "low-polluting vehicles

If the company vehicle can also be used for private purposes (e.g. for journeys between home and work), there is a benefit from the employment relationship which increases the assessment basis for wage tax, social security contributions and ancillary wage costs (DB, DZ, KommSt) in the amount of the non-cash remuneration value. Only if a vehicle with a CO2 emission value of 0 g/km is used, no remuneration in kind is to be recognised.

When determining the non-monetary remuneration value, a distinction must be made between low-emission vehicles and other vehicles. The maximum CO2 emission value for low-pollution vehicles is adjusted annually, with the limit in 2023 being 132 g/km. If the CO2 emission value is below the limit value in the year of first registration, the non-cash reference value for low-emission vehicles can also be applied in subsequent years.

If the CO2 emission value of a vehicle is not above the limit value, both the general non-monetary remuneration value and the half non-monetary remuneration value, which can be applied if the monthly travel distance is demonstrably not more than 500 km, and the respective maximum amounts are lower by 25%.

Non-cash remuneration values

3. No remuneration in kind for charging e-vehicles

According to a planned amendment to the Ordinance on Non-Cash Remuneration (Sachbezugswerte-VO) (draft assessment dated 8.11.2022), it is planned that from 2023 no non-cash remuneration is to be recognised,

• if the employer reimburses or bears the charging costs incurred at other charging stations and/or
• employees can also charge non-employer-owned vehicles at the employer's premises free of charge.

If the employer reimburses or bears the costs for the acquisition of a charging station for company cars at the employee's premises, only the value exceeding € 2,000 is to be recognised as remuneration in kind.

The final version of the Non-Cash Remuneration Regulation remains to be seen.

4. Carsharing

If car sharing platforms are used by employees, subsidies from the company for the private use of emission-free vehicles (e-cars, but also e-bikes or e-scooters) can be made tax-free up to an amount of € 200 per year from 2023:

• The prerequisite is that the subsidy is paid directly to the car sharing provider or in the form of vouchers to the employees (status of government bill Expensing Relief Package Part II).
• The subsidy is also exempt from non-wage labour costs (DB, DZ and municipal tax). According to the government bill, however, there is - at present - no exemption from social insurance.

The assumption of the costs of business trips is not taxable for the employee.

5. amtliches KM-Geld

Für die Verwendung eines arbeitnehmereigenen Kraftfahrzeuges für Fahrten im Zuge einer Dienstreise kann vom Arbeitgeber ein Kostenersatz in Höhe des amtlichen Kilometergelds geleistet werden. Der Arbeitnehmer hat die Fahrten nachzuweisen, wofür sich in der Regel die Führung eines Fahrtenbuchs anbietet. Pro Kalenderjahr können für PKW, Kombi, Motorfahrrad und Motorrad maximal für 30.000 Kilometer, für Fahrrad und E-Bike maximal für 3.000 Kilometer amtliche Kilometergelder nicht steuerbar ausbezahlt werden.

• Das amtliche Kilometergeld beträgt ab 1.1.2025 für:
• PKW und Kombi: EUR 0,50 (bisher EUR 0,42)
• Motorfahrrad und Motorrad: EUR 0,50 (bisher EUR 0,24)
• Mitfahrer: EUR 0,15 (bisher EUR 0,05)
• Fahrrad und E-Bike: EUR 0,50 (bisher EUR 0,38)