Charge company cars at home – digitally and with tax-free reimbursement.

NAVIT supports several reimbursement models tailored to your company’s needs:
1. Actual-consumption reimbursement

Based on the precise amount of electricity used during home charging

NAVIT verifies each employee’s electricity tariff and automates reimbursement of their individual charging costs via payroll
 
2. Monthly flat rate
A fixed reimbursement amount you set for all eligible employees

Requires no receipts or proofs, offering a simple, low-administration solutionAsk ChatGPT

Under § 3 No. 50 of the German Income Tax Act (EStG), employers may reimburse employees’ home-charging costs for electric vehicles completely tax- and social-security free. The available options are:

‍1. Flat-rate reimbursement
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Without an employer charging facility:
• €70 per month for electric vehicles
• €35 per month for plug-in hybrid vehiclesWith an employer charging facility:
• €30 per month for electric vehicles
• €15 per month for plug-in hybrid vehiclesNo entry on the wage-tax certificate is required for these flat rates, reducing payroll administration.

‍2. Exact reimbursement
Reimbursement is made based on actual costs. As long as proof is provided, the tax exemption under § 3 No. 50 EStG applies—regardless of whether those costs exceed or fall below the statutory flat rates. Employees can store their electricity contract details in the NAVIT app. This needs-based solution ensures that reimbursements accurately reflect individual consumption while still meeting all tax requirements.