1. Purchase Premium for Electric Cars (from January 1, 2026)
What is planned:
There will be a state-funded purchase premium (environmental bonus) for new electric cars (BEVs) again.
Amount of the subsidy (planned):
Basic Premium: approx. €3,000 per vehicle.
Family Bonus: + €500 per child (up to a maximum of +€1,000).
Income Bonus: + €1,000 if the monthly net income is below €3,000. Maximum of approx. €5,000 per e-car possible.
Important conditions:
Income limit: e.g., households with medium/low income benefit particularly.
Price cap: Net list price of the vehicle usually up to approx. €45,000 (premium models excluded).
Application via the BAFA (Federal Office for Economic Affairs and Export Control) after vehicle registration.
2. Tax Incentives and Vehicle Tax
Vehicle Tax Exemption:
Electric cars (BEV), first registered by December 31, 2030, will remain exempt from vehicle tax for up to 10 years – i.e., usually until the end of 2035. This reduces long-term costs for e-car owners.
Company Car Regulation:
More favorable tax flat rates continue to apply to electrified company cars (e.g., 0.25% rule for electric company cars up to a certain price limit).
3. Further Tax Advantages and Funding Points
Tax Benefits:
Special depreciation for electrically powered vehicles for companies is being reviewed/offered.
Charging Station Funding (separate):
For private e-car charging points (e.g., home wallbox), subsidies are still available through KfW-Bank (up to several hundred euros). (charged separately, not direct e-car subsidy)