Electromobility is considered to be one of the key elements for sustainable and climate-friendly transport based on renewable energies. On 8.5.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft bill for the proposed “Act to promote further tax incentives for electromobility and to amend other tax regulations”. A short overview of the main contents of the draft bill is set out below. In this connection, there is also a discussion of the provision of (electric) bikes by employers that has been newly regulated with the identical decrees of the highest tax authorities of the federal states (Länder), from 13.3.2019.
Read more in PKF newsletter 06/2019.