New temporary regulations for EV charging reimbursements in Belgium

Rules for reimbursing electricity costs for home charging

To prevent the reimbursement from being classified as an additional taxable benefit, such as disguised salary, certain conditions must be met:

• The home charging station must be connected to a platform (such as E-Flux by Road) that records consumption.

• The reimbursement must be explicitly included in the company's car policy.

• If the reimbursement is based on actual electricity costs and these costs are substantiated by the employee or company director, it is not considered a taxable benefit.

Fixed rate reimbursements

In practice, determining the exact electricity costs can be challenging. For this reason, the Belgian tax authorities now accept reimbursement based on a fixed rate per kWh. An important condition is that the fixed rate cannot exceed the CREG rate.

CREG rates are set quarterly and vary by region. The rates for the first quarter of 2025 are:

• Flemish region: €0.2822/kWh

• Walloon region: €0.3256/kWh

• Brussels region: €0.3294/kWh

Single fixed rate option

Employers can also choose to apply a uniform rate, regardless of the residence of their employees or company directors. In this case, the rate must be based on the lowest CREG rate for that quarter.

This choice applies for the entire calendar year and must be implemented consistently.

Implementation

This temporaray regulation covers reimbursements made between 1 January 2025 and 31 December 2025.

For electricity costs related to periods before 1 January, 2025, the tax authorities will exercise leniency, provided that the reimbursement was based on CREG rates and carried out in good faith.