Funding and tax rules for electric fleets in Germany (2026)

Many fleet managers ask first about grants. The honest answer for late 2026 is that most federal programmes for company charging and electric vans have ended. The money that is still there comes mainly through tax rules, the THG quota and lower grid fees, plus some state programmes. This overview reflects what we could confirm from official sources on 31 October 2026.

Federal grants: mostly closed

• KfW 441 for non-public charging at companies closed for applications at the end of 2022.
• The KsNI programme for climate-friendly commercial vehicles has no money for a new call, according to NOW GmbH.
• The BAFA environmental bonus for buying electric vehicles ended on 18 December 2023.
• The federal programme for depot charging for electric trucks (Ladeinfrastruktur für e-Lkw) closed its 2026 calls in June and July 2026 and was heavily oversubscribed. Further calls have been announced without a date.

The federal programme for charging at multi-unit residential buildings is open until 10 November 2026, but it is for housing owners and landlords, not company car parks.

Special depreciation for electric vehicles

Fully electric vehicles bought for the business between 1 July 2025 and 31 December 2027 can be written off with special depreciation under §7 (2a) EStG: 75% in the year of purchase, then 10%, 5%, 5%, 3% and 2%. It cannot be combined with other special depreciation.

Other movable assets bought in the same period, chargers included, can use declining-balance depreciation of up to three times the straight-line rate, capped at 30% a year (§7 (2) EStG).

Company cars: the 0.25% rule

For fully electric company cars used privately, only a quarter of the gross list price is used for the monthly 1% taxable benefit, if the car was bought before 1 January 2031 and its gross list price is €100,000 or less (§6 (1) No. 4 EStG). That makes electric cars far cheaper for employees than petrol or diesel company cars.

Tax-free charging at work

Charging an electric vehicle at the employer’s premises is tax-free for the employee, and so is a company charger lent to the employee for use at home, if it comes on top of the agreed salary (§3 No. 46 EStG). The rule runs until 31 December 2030.

THG quota

The registered keeper of each fully electric vehicle can sell a yearly greenhouse gas quota through a provider. ADAC reported offers of over €300 per electric car for 2026 and warns that some providers do not guarantee the payout. Claims for the current year close with the Umweltbundesamt on 15 November, and providers set earlier deadlines. Our THG article explains how it works for fleets.

Lower grid fees under §14a EnWG

Non-public chargers above 4.2 kW on the low-voltage grid count as controllable devices. The grid operator may reduce their power temporarily, down to 4.2 kW, and in return the site pays lower grid fees. Module 1 is a flat yearly reduction, Module 2 cuts the energy part of the grid fee to 40% with a separate meter, and Module 3 adds time-variable grid fees and can be combined with Module 1. Large depots with interval metering or a medium-voltage connection should ask their grid operator how the rules apply to them.

State programmes

Some states run their own programmes, and they open and close often. In North Rhine-Westphalia, progres.nrw funds fast charging of at least 50 kW for commercial vehicles of small and mid-sized companies with up to 30% of eligible costs, at most €30,000 per charge point. It reopened on 14 August 2026 and runs while the budget lasts. Check with your state’s funding bank before you order anything, because most programmes do not fund projects that have already started.

What this means for planning

• Do not wait for a federal grant before starting: none is open for company charging today.
• Time vehicle purchases to use the special depreciation before the end of 2027.
• Choose chargers that work with §14a and with load management, so the lower grid fees are available.
• Register every fully electric vehicle for the THG quota each year.
• Ask your tax adviser how the rules apply to your company before you rely on them.

Sources

• EStG §3, §6 and §7: gesetze-im-internet.de/estg
• NOW GmbH, Förderfinder and KsNI: now-gmbh.de/foerderung
• Projektträger Jülich, Ladeinfrastruktur für e-Lkw: ptj.de/foerdermoeglichkeiten/lis-e-lkw
• Bezirksregierung Arnsberg, progres.nrw: bra.nrw.de/energie-bergbau/foerderprogramme-fuer-klimaschutz-und-energiewende
• Bundesnetzagentur, §14a EnWG: bundesnetzagentur.de/DE/Vportal/Energie/SteuerbareVBE/start.html
• ADAC, THG-Quote: adac.de/rund-ums-fahrzeug/elektromobilitaet/kaufen/thg-quote

Source: Nationale Leitstelle Ladeinfrastruktur, funding overview