Since 11 March 2021, new legal requirements have applied for installing charging points in car parks of buildings. Specifically, they apply to buildings for which an environmental permit have been required for new construction or major renovation since 11 March.
Private individuals – both renters and owners – who purchase a charging station between 1 September and 31 December 2022 can benefit from a tax reduction of 45 %. That rate will be reduced to 30 per cent in 2023 and to 15 per cent in 2024. The amount for which a fiscal advantage applies and on which it is calculated comes down to up to € 1,500.00 per charging station and per taxpayer. The charging stations must, however, meet certain technological and ecological requirements. For example, the charging station must be able to control the charging time and power and must be able to run on green electricity – a “smartcharger” as it were.