Temporary regulation for reimbursement of electricity charged at home

Electricity charged at home

If an employer reimburses an employee or director for the cost of electricity for home charging, this may be considered a taxable benefit in kind. This applies to both private travel and commuting.

To prevent this from being regarded as an additional taxable benefit, specific conditions must be met:

• The charging station at home must have a communication system that reports consumption to the employer;

• 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, there is no additional taxable benefit.

Reimbursement based on a fixed rate

As it is often difficult in practice to determine the exact actual cost of electricity, the tax administration now allows reimbursement based on a fixed rate per kWh. However, this is subject to a strict condition: the fixed rate may not exceed the CREG rate.

CREG rates are set per region and per quarter. For the first quarter of 2025, the rates are as follows:

• Flemish Region: € 0.2822/kWh

• Walloon region: € 0.3256/kWh

• Brussels region: € 0.3294/kWh

Single flat rate

Employers may choose to apply a single flat rate, regardless of the place of residence of their employees or directors. In such cases, the rate must be based on the lowest CREG rate applicable in any of the regions for that quarter. This choice applies for the entire calendar year and must be consistently implemented.

Effective period

This is a temporary administrative tolerance that applies to reimbursements for the period from 1 January 2025 to 31 December 2025. For electricity costs incurred before 1 January 2025, the tax administration will adopt a lenient approach, provided the reimbursement was made in good faith and based on CREG rates.