Investment in e-fleet is worthwhile

There's no getting around electric cars. The investment booster now allows companies to write off 75 percent of their electric vehicles in the year of purchase.

This article is part of the special topic Electromobility for trades and medium-sized businesses

No, the new government is already doing something about the Framework conditions for companiesThese also help in the Conversion of the vehicle fleet to invest in electric vehicles. This applies to the Installation of a charging infrastructure into the business as well as the vehicles themselves and is depreciated. Typically, business owners can Offset investments against profitThe new feature of the investment booster: Equipment investments can be depreciated by 30 percent in the year of purchase, and electric vehicles even by 75 percent.

Tax-saving model: Degressive depreciation as an investment booster

For companies, it is a matter of calculation whether they famous AfA, the depreciation allowance, linear or declining balance. Linear means that you offset the same amount of the acquisition costs against the profit every year over the depreciation period, with declining balance depreciation you can set a high sum in the first few years, which then decreases accordingly. In other words: The period of tax depreciation doesn't change, but the amount you can claim does.

The investment booster gives companies the opportunity to depreciate all investments made between 1 July 2025 and 1 December 2027 at a declining-balance rate of up to 30 percent in the first yearThey should also be able to write off 30 percent of the remaining residual value in each of the two subsequent years. This helps companies better secure their liquidity.

Write off 75 percent immediately


Therefore, companies can now also 75 percent of the purchase price for an electric car. This regulation applies to all newly purchased electric vehicles until January 1, 2028. If the company also wants to purchase an electric car as a company car for employees, the booster has the Tax incentive increased from 70.000 to 100.000 eurosCompany car drivers must then pay tax on the monetary benefit at a rate of 0,25 percent of the list price per month (plus 0,03 percent per kilometer of distance between home and work as a flat rate or per-trip tax).

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Offer available


A There is no shortage of potential vehicles – on the contrary. There have long been vehicles in every class, both in the light commercial vehicle and classic passenger car segments, and, with regard to operational applications, for every purpose. In most cases, vehicle manufacturers even offer large-scale conversions and modifications themselves. Special equipment is implemented by the brands with certified converters; the models are sometimes available as single- or dual-invoice vehicles and are in no way inferior to combustion engines.

The latest entrant into the electric commercial vehicle market is Kiawho were already traveling in Germany with a van 30 years ago and are now Gradually launch the PBV series. PBV stands for Platform Beyond VehicleThe PB5 Cargo is the first to be launched, starting at €32.932,77 net. The van offers a Range of up to 416 kilometers and 5,1 cubic meters of loading space.

Renault is also in the starting blocks with three new versions on a new platform specifically for electric vehicles. New edition of the Trafic come with Relay race and Schooner two more series will be launched next year.

Declining-balance depreciation


The declining balance depreciation is based on the Residual value and remaining useful life of the asset, whereas with straight-line depreciation, it remains constant over the useful life. This method is worthwhile when profits are significantly reduced in the first few years of use of the new asset and hidden reserves are to be built up in a shorter period of time. If the rate of declining-balance depreciation falls below that of straight-line depreciation, the company should switch to straight-line depreciation. There is even a formula for the changeUseful life + 1 - (100 / declining-balance initial rate) equals the year. An example for an asset that is depreciated at 25 percent in the first year with a five-year term: 5 + 1 - (100 / 25) = 2; therefore, the change should take place in the second year.

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