Not all e-scooters benefit from the GHG premium
However, the prerequisite is that it is an electric scooter that travels faster than 45 km/h and has an official license plate. A so-called 50s electric scooter is therefore not subsidised. The situation is different with the so-called 125 scooters, which have an official license plate and not just an insurance plate. If the electric scooter is certified accordingly, there is a GHG bonus of up to 400 euros per year. If you keep it for a few years, you can significantly reduce the purchase price.
To do this, the note “Electric” must be found in field P.3 of the registration certificate I (formerly the vehicle registration document). In addition, the driver must either be registered as the owner himself – or the GHG premium can be applied for with a power of attorney from the owner. In general, all vehicles that are purely electrically powered, including e-scooters, are entitled to a quota. The basis for calculating the greenhouse gas quota of the e-vehicle is the corresponding flat-rate value of the annually consumed charging current in kWh.
Pay attention to the tax allowance
The distributed GHG premium is part of the other income and is therefore taxable according to §22 III EStG, whereby a tax exemption limit of 256 euros per year applies (anything above that can also be donated). However, if you claim the full GHG premium, the amount must be taxed accordingly. More information is available from portals such as emobia.de, which also takes care of the registration with the Federal Environment Agency and pays the premium minus a commission without any special effort. The payments of the different GHG providers vary, there are different revenue models and premiums.
