The year 2026 brings numerous changes for corporate mobility: From the price increase of the Deutschlandticket to new billing rules for home charging costs to possible E-vehicle quotas. We provide an overview of the most important developments and show what HR departments, fleet managers, and managing directors should prepare for.
Corporate mobility faces significant course settings in 2026. While some changes have already been decided, others are still in the political process. For companies, this means: informing early, planning strategically, and setting the right course.
We have analyzed the five most important mobility topics for 2026 and show which measures make sense.
The Deutschlandticket will become more expensive in 2026. After 49 euros (2024) and 58 euros (2025), the price will rise to 63 euros at the turn of the year. For companies that want to make the commute easier for their employees, the question arises: Does the ticket remain attractive despite the price increase?
The figures show: Yes, the price is rising. But with an employer subsidy, the ticket becomes significantly cheaper. Employees pay a maximum of 44.10 euros instead of 63 euros – a saving of around 30 percent.
The central advantage for employers: The subsidy is tax-free. This means the employer pays no non-wage labor costs, and employees receive the full amount net. With a minimum subsidy of 25 percent (15.75 euros), the ticket automatically becomes another five percent cheaper – that is 3.15 euros additional savings.
For companies with multiple locations or in metropolitan areas, the Deutschlandticket remains a central pillar of corporate mobility. It simplifies complex tariff systems and enables employees to commute flexibly – without paper tickets or complicated reimbursement processes.
Particularly relevant: The ticket can be canceled monthly. Employees who only come to the office temporarily or are on parental leave can pause flexibly and re-enter later.
Another plus point: The financing of the Deutschlandticket is secured until 2030 by a Bundestag resolution. Companies can plan the ticket firmly into their mobility strategy without having to fear short-term changes.
Recommendation for Companies: Actively communicate the added value of the Deutschland-Jobticket to your workforce. Many employees do not know that they can save significantly through the employer subsidy. Early information before the price increase in 2026 can help keep acceptance high.
For companies with electric company cars, one of the biggest changes in the billing of home charging costs is coming. What was previously regulated uncomplicatedly via flat rates requires a precise recording of every charged kilowatt-hour from 2026.
The Federal Ministry of Finance (BMF) published a letter in November 2025 that fundamentally changes previous practice. The charging cost flat rate – previously between 15 euros and 70 euros monthly – will expire on December 31, 2025.
From 2026 applies: Every kilowatt-hour charged at home must be documented exactly if it is to be reimbursed by the employer. This means:
Some companies are thinking about switching to classic travel expense accounting. However, this is problematic:
Digital solutions enable legally secure and efficient billing. They record the charged electricity amount automatically – either directly from the wallbox, via mobile electricity meters, or from the vehicle app. The data is transmitted digitally, checked, and can be transferred directly into payroll accounting.
Advantages for companies:
Recommendation for Companies: Inform your company car drivers early about the new requirements. Ensure that a digital billing system is available by the end of 2025. The earlier you act, the smoother the transition will be.
From 2026, bidirectional charging will become economically interesting. Electric vehicles can then function as mobile energy storage units – and feed electricity back into the grid or supply one's own home.
Vehicle-to-Grid (V2G): The e-car feeds excess electricity back into the public grid. During high grid load, the vehicle can release energy and is remunerated for it.
Vehicle-to-Home (V2H): The e-car supplies the own house with electricity – for instance during a power outage or for optimal use of self-generated solar electricity.
Technically, V2G and V2H work via bidirectional charging points, i.e., wallboxes that can both receive and release electricity. For V2G and V2H to work, three components are therefore necessary: In addition to the wallbox, the electric vehicle must also support bidirectional charging. Furthermore, control software is needed to coordinate the charging and discharging processes.
The technology is currently developing quickly. More and more vehicle manufacturers are offering bidirectional models, and the infrastructure is being further expanded. The advantages are obvious: While V2G can help stabilize the power grid, V2H increases independence from one's own electricity supplier and makes it possible to use excess energy, for example from a PV system, sensibly. In addition, it can pay off financially, for example through feeding back into the power grid at peak load times.
As long as the legal framework conditions are not clearly clarified, it is recommended to initially exclude V2G and V2H in car policies and company car contracts. This way, companies avoid gray areas where vehicles are charged at public charging stations at company expense but supply private household appliances at home.
Formulations in the car policy can clarify whether and under what conditions bidirectional charging is allowed, how feed-ins are documented and billed, and which use of the vehicle as energy storage is permissible.
Recommendation for Companies: Monitor the technological development, but act only when legal clarity exists. Update your car policy to regulate or exclude V2G and V2H for now. If necessary, these regulations can be adapted later.
From 2027, a mandatory quota for battery-electric vehicles (BEV) could apply in the EU. Currently, 50 to 75 percent for commercial new registrations are being discussed. The decision is to be made on December 16, 2025, at the EU level.
If the quota comes, all commercial new registrations from 2027 would have to be battery-electric to a fixed percentage. Private buyers would not be affected, but every registration to a company – even for the smallest businesses – would count.
The Challenges for Companies
The possible quota raises numerous questions:
Particularly critical: Companies that give service vehicles to take home – such as installers or nursing services – need charging solutions for employees who cannot install their own wallbox. Alternative concepts are required here.
Even if the final decision is still pending, companies should use 2026 to prepare:
Recommendation for Companies: Keep an eye on political developments. Even if the quota has not yet been decided, it makes sense to plan strategically early on. This way, you can react flexibly as soon as clarity exists.
A surprising turn in Brussels: The EU decided on a significant weakening of sustainability reporting obligations on the night of December 9, 2025. For many companies, this means considerable relief.
The Corporate Sustainability Reporting Directive (CSRD) was originally intended to oblige tens of thousands of companies to create extensive sustainability reports. With the so-called Omnibus I package, the EU has now massively reduced the requirements.
New Thresholds for the CSRD: Reporting obligation applies only to companies with more than 1,000 employees and an annual turnover of over 450 million euros. This means: Around 80 percent of the companies originally affected fall out of the reporting obligation.
Originally, the CSRD was intended to oblige companies to document their Scope 3 emissions comprehensively – i.e., also the CO2 emissions from employee mobility. This requirement concerned commuting, business trips, and service drives and would have meant considerable recording and reporting effort.
With the new thresholds, significantly fewer companies are directly affected. Nevertheless, sustainability remains an important topic:
Even if the legal obligation no longer applies to many, sustainable mobility management remains a competitive advantage. Employees increasingly value sustainable employers, and customers as well as investors increasingly ask for sustainability criteria. CO2 compensation and climate-friendly mobility support the corporate image. Companies that already use digital mobility solutions have the advantage that they collect their mobility data anyway and can use it for sustainability reports if needed.
Recommendation for Companies: Check whether your company continues to fall under the CSRD. Even if not, voluntary recording of mobility data can be strategically sensible – for example for sustainability reports, ESG ratings, or communication with customers and employees.
In addition to the topics already mentioned, further changes in road traffic law will come into force in 2026. We summarize the most important innovations for drivers.
The CO2 price applicable in Germany will be raised further in 2026 and will in future lie between 55 and 65 euros per tonne. The price is based on the German emissions trading system, which covers fuels such as petrol, diesel, gas, and heating oil. The higher costs are generally passed on to consumers by providers. In addition, the EU Carbon Border Adjustment Mechanism for imported goods with high CO2 emissions will apply from 2026. Overall, an increase in fuel prices of about 1.5 to 3 cents per liter is to be expected.
From January 2026, the commuter allowance is to be permanently raised to 38 cents per kilometer – starting from the first kilometer of the one-way distance. Previously, 30 cents applied up to 20 kilometers and 38 cents only from the 21st kilometer. The new regulation applies regardless of the means of transport, so that employees who commute to work by car, motorcycle, bicycle, on foot, or by public transport can claim the amount of 38 cents per kilometer for tax purposes.
The motor vehicle tax exemption for pure electric cars is being extended by the federal government. Thus, vehicles first registered by the end of 2030 remain exempt from tax – at the longest until the end of 2035. Previously, the tax exemption applied only to vehicles registered by the end of 2025, with a duration of a maximum of ten years. With the adjustment, the switch to electromobility is to be further promoted.
The year 2026 brings important changes for corporate mobility, but also clarity in many areas. Companies that inform themselves early and plan strategically can use the developments instead of reacting reactively to them.
Deutschlandticket:
With an employer subsidy, the ticket remains attractive and offers long-term planning security until 2030. Actively communicate the added value to your employees.
Home Charging Costs:
The new BMF regulations from January 2026 require precise recording of charging costs. Digital solutions reduce effort and create legal certainty.
V2G and V2H:
Technology is developing quickly, but legal clarity is still missing. Regulate the topic in your car policy for the time being and monitor development.
BEV Quota:
A possible quota from 2027 requires strategic preparation. Use 2026 to check fleet planning, charging infrastructure, and car policy.
CSRD:
The weakening of reporting obligations relieves many companies. Sustainability data remains strategically valuable nevertheless.
