Austria: Amendments to non-cash benefits ordinance relating to electric vehicles

Amendments to ordinance on benefits in kind relating to electric vehicles

Amendments to ordinance on benefits in kind relating to electric vehicles

Amendments to the ordinance on benefits in kind relating to electric vehicles were published in the official gazette on 30 December 2022.

The amendments provide that if an employee has the opportunity to use an employer-owned motor vehicle or motorcycle with CO2 emissions of 0 grams per kilometer or an employer-owned bicycle for non-work-related journeys, a non-cash benefit value of zero is applied.

In addition, a non-cash benefit value of zero is applied if:

  • In the case of employer and employee-owned motor vehicles, the motor vehicle is charged free of charge at the employer's premises.
  • In the case of employer-owned motor vehicles only:
    • The cost of charging at a public charging station can be proven.
    • In the case of charging by the employee at another charging facility:
      • The loading device ensures that the loading quantity is assigned to the motor vehicle in question.
      • The cost reimbursement is based on the average total electricity price (cents per kWh) of household prices (public grid) determined by Energie-Control Austria for the regulation of the electricity and natural gas industry for the first half of the previous calendar year. For the 2023 calendar year, this price is set at 22.247 cents/kWh.
      • If it is demonstrably not possible to allocate the loading quantity to the vehicle in question due to the loading device used by the employee, a monthly flat-rate reimbursement of up to €30 can alternatively be made without taxable income being recognized. This arrangement is limited to December 2025.

If a charging device is purchased for the employee or if the employer reimburses the costs in this regard, only the value exceeding €2,000 is to be recognized as income or a non-cash benefit.

Read a January 2023 report (German) prepared by the KPMG member firm in Austria 


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