Those who drive their own electric car can look forward to cash bonuses of up to 400 euros per vehicle via the greenhouse gas reduction quota (GHG quota). Previously, the amount had to be taxed if it was an “other income” under tax law.
The following applied: Anyone who remained below the tax exemption limit of 256 euros in the calendar year in accordance with Section 22 III EStG did not have to pay any taxes on their GHG premium. Everything about it was relevant for the Treasury.
Tax-friendly: GHG premium of 255 euros
GHG providers such as Emobia took advantage of this and offered a reduced GHG premium of a maximum of 255 euros. However, the remaining GHG amount did not have to remain unused, it could go to a good cause.
On March 21, 2022, however, the tax authorities of Rhineland-Palatinate announced that, according to the nationwide administrative opinion, the bonus is no longer tax-free up to an amount of 255 euros, but completely. Private individuals can therefore collect the full bonus of up to 400 euros per year and car.
On March 21, 2022, however, the tax authorities of Rhineland-Palatinate announced that, according to the nationwide administrative opinion, the bonus is no longer tax-free up to an amount of 255 euros, but completely. Private individuals can therefore collect the full bonus of up to 400 euros per year and car.
The situation is different for the self-employed and company cars
The situation is different for the self-employed, company cars and company vehicles. Here, the GHG premium still has to be taxed according to § 22 III EstG.
