New developments in the valuation of benefits in kind: Electric vehicles / Charging devices

The amendment to the Austrian Ordinance on the Valuation of Certain Benefits in Kind to deal with electric vehicles includes clarifications regarding the allocation of charging quantities and the calculation of benefits in kind for leased charging devices:

Amended with retroactive effect as of 1 January 2023: Charging of zero-emission vehicles

If a company-owned electric vehicle is charged at a non-public charging station (e.g. at the employee’s home), no benefit in kind is required to be recognised if

• the allocation of the charging volume to the electronic vehicle can be verified.

The Ordinance now clarifies that it is not mandatory for this allocation to be made by the charging device (e.g. wallbox). The allocation of the charging volume may also be ensured by the electric vehicle itself (so-called in-vehicle records), specific apps or manufacturer records (charging history) as well as via chip/RFID card or key.

Pursuant to the amended Ordinance taking retroactive effect as of 1 January 2023, the technical solution is no longer relevant. The only matter of relevance is that charging volumes can be verifiably allocated to the corresponding electric vehicle.

The price of electricity for the amount of the costs to be reimbursed is to be published by the Austrian Federal Minister of Finance until no later than 30 November of each year. The relevant amount for reimbursements in the 2024 calendar year is 33.182 cents/KWh.

If an allocation of the charging volume from a non-public charging station is not possible, a lump-sum reimbursement of 30 euros per calendar month is a tax-free benefit in kind. For wage payment periods in the 2023 calendar year, this provision also applies if an allocation only via the charging station used was not possible. The tax-free reimbursement in the amount of 30 euros per month accounted for in 2023 may remain unchanged if the charging device was not able to allocate the charging volume to the electric vehicle but allocation was possible using another solution.

Charging devices leased by the employer

If the employer reimburses its employee’s costs for purchasing a charging device for the company-owned electric vehicle in full or partially, or if the employer purchases a charging device for this vehicle for its employee, only the amount exceeding 2,000 euros is to be recognised as a benefit in kind.

For those cases where the employer leases the charging device and makes it available to its employee, the Ordinance now clarifies that the valuation of the benefits in kind is to be based on the acquisition cost of the charging device determined in the lease agreement as the basis for calculating the lease payments. The part of the lease payment resulting from the amount exceeding 2,000 euros in relation to the acquisition cost is to be recognised as benefit in kind.

If your payroll accounting is affected by the new provisions, please do not hesitate to contact the People and Organisation team for any advice related to their interpretation or implementation.