Published 28/09/2026 · Updated 28/09/2026 · By Voldt® product team

In eight of the 12 countries covered here, an employer can repay home charging of a company car without extra tax for the driver, as long as the kWh per car can be shown. Spain, Italy and Sweden tax the repayment in some form, and Portugal handles it as a company expense against the driver's debit note. What differs everywhere is the proof: some tax offices want a separate meter, others accept a per-session record.

The pattern follows how each country taxes the company car itself. Where the private use of the car is taxed as a flat benefit, the electricity usually sits inside that benefit. Where the tax office treats fuel as a separate benefit, the electricity follows the same route.

Germany and Finland write the separate meter into the rule. Since 1 January 2026, German employers can repay home charging tax-free only against the kWh from a separate meter, fixed or mobile. The Finnish tax office asks for a measuring device that splits charging from other household use.

Elsewhere the wording is looser, but the effect is the same. Denmark's tax council rejected a model that estimated the car's share of the household bill. Polish rulings accept meter readings or charger reports. The UK asks only for proof, and a per-session log provides it directly.

The fixed rates save paperwork but cover less. The UK advisory rate applies to business miles only, and commuting counts as private. The Swedish rate covers business trips with a car charged only at home. For private driving, most countries return to the driver's real price per kWh, which is why the kWh count matters.

• Netherlands: from 1 January 2027 the employer pays a 12% levy on the catalogue value of petrol, diesel and hybrid company cars with private use. Fully electric cars are exempt. Cars already provided before 2027 are covered until 1 January 2031 (Belastingplan 2026; the 2031 date is in the bill Overige fiscale maatregelen 2027).
• Germany: monthly flat allowances for home charging ended on 1 January 2026.
• United Kingdom: company car tax on plug-in hybrids moves to a flat 18% in April 2028.
• Sweden: workplace charging becomes permanently tax-free from 1 July 2026. Home charging is not included.
• Denmark: in 2026 and 2027 the electricity tax is at the EU minimum for all consumption, so the refund route through a charging operator adds little in those years.

The Voldt® Portable OCPP Charger does that from an ordinary household socket. Its MID-compliant meter records the kWh of every session separately from the rest of the home, and the charger sends each session over OCPP to the fleet platform with the start and end time and the driver ID. No wallbox has to be installed, so it also works for drivers who rent, share a car or move house. The sets are shown below.

• Use only the charger's own Voldt® adapters, plugged straight into a sound, earthed socket, never an extension lead.
• Have an electrician check that a household circuit carries 16 A for hours before nightly use.
• Where your car's manual differs from this guide, follow the manual.

Voldt® cables and portable chargers are CE marked and TÜV certified, with a 3-year warranty; terms and exclusions are on the warranty and complaints page.