For private individuals, there are no longer any tax advantages for a charging station.
💡 You will find a clear overview on our website: Taxation of eMobility
For companies
For the installation of publicly accessible charge points, a tax deduction of 100% applies until 2029. This will then be phased out: from 2030 it will be 75%. You can find the conditions here.
The following measures also apply (more info at VLAIO):
Basic deduction: 10% for certain investments by small companies, sole proprietorships and liberal professions.
Increased thematic deduction: 40% for certain investments in charging infrastructure for zero-emission freight transport, buses, coaches and certain vessels.
All information is subject to change. Consult your accountant or tax advisor for your situation.