13.05.2025

Steuerliche Änderungen bei Elektrofahrzeugen, ab 1. April 2025

Mit 1. April 2025 tritt in Österreich eine bedeutende Änderung für Besitzer:innen von Elektrofahrzeugen in Kraft. Im Rahmen des Budgetsanierungsmaßnahmengesetzes 2025 („BSMG 2025“) wird eine motorbezogene Versicherungssteuer eingeführt, die für sämtliche im Inland zugelassenen Kraftfahrzeuge mit einem maximal zulässigen Gewicht von bis zu 3,5 Tonnen gilt. Diese Regelung ist nicht nur für Neuanschaffungen anwendbar, sondern […]

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01.02.2024

Neuerungen für die Sachbezugsbewertung: Elektrofahrzeuge / Ladeeinrichtungen

Die Änderung der Sachbezugswerteverordnung hinsichtlich Elektrofahrzeuge enthält Klarstellungen betreffend die Zuordnung von Lademengen und die Sachbezugsermittlung bei geleasten Ladeeinrichtungen: Ab 1. Jänner 2023 rückwirkend geändert: Aufladen emissionsfreier Kraftfahrzeuge Wird ein firmeneigenes Elektrofahrzeug an einer nicht-öffentlichen Ladestation (zB beim Dienstnehmenden zu Hause) aufgeladen, ist kein Sachbezug anzusetzen, wenn die nachweisliche Zuordnung der Lademenge zum E-Fahrzeug sichergestellt […]

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