Are you a tenant, landlord or co-owner who wants to install a charging station? Then you can enjoy a tax break until 31 August 2024. Want to know more about the conditions of this tax break? We are happy to explain everything. If you have specific questions, don’t hesitate to contact us.

Tax break?

Anyone installing a charging station at home can get a tax break until 31 August 2024. The tax break ranges from 45% to 15% of the expenditure, depending on the year the installation was paid for:

• for installations paid from 1 September 2021 to 31 December 2021, the maximum tax break is €1,500 per charging station per taxpayer

• for expenditures paid in 2022, the maximum tax break is €1,750 per charging station per taxpayer

• for expenditures paid after 1 January 2023, the maximum tax break is €1,750 per uni-directional charging station and per taxpayer or €8,000 per bi-directional charging station and per taxpayer

It covers expenditures on the purchase in new condition of a charging station, its installation and the inspection of the installation.

Conditions

It’s important to bear in mind that there are conditions for the tax break:

• The charging station must be installed in or in the immediate vicinity of the home

• It must be an ‘intelligent charging station’ powered by green electricity and approved by a recognised certification body.

Investments by a co-owners’ association

Co-owners that contribute to the collective investment in charging stations benefit from the tax reduction provided the person also uses the facilities and lives in the building as a co-owner. A co-owner who rents out the property cannot deduct the expenditure from their tax return.

If you have any questions, don’t hesitate to contact us.