E-mobility: Amendment of the Benefit Value Ordinance

The changes to the In-kind Value Ordinance with regard to e-mobility were published at the end of 2022. In this context, the recognition of the temporary and permanent conversion of earnings (reduction of earnings in connection with the possibility of using an employer's own electric car or bicycle) in terms of payroll taxes and contributions has been standardized. It also contains regulations for evaluating the pecuniary benefit in connection with the free charging of e-cars and e-bikes and the reimbursement of costs in this regard.

If employees use an employer-owned motor vehicle or motorcycle with CO2 emissions of 0 grams per kilometer or an employer-owned bicycle privately, a benefit in kind of EUR 0.00 is to be recognized as a non-cash benefit.


This also applies if it takes place as part of a conversion of gross remuneration granted via collective agreements. It should be noted in particular that an agreed reduction in gross remuneration and the associated additional granting of a non-cash benefit does not constitute a use of remuneration. A prerequisite according to the LStR Rz 206 is only that a limited or unlimited conversion of reference takes place through a change in the service contract made within the framework of private autonomy for the future. Accordingly, the conversion of benefits is recognized for purposes related to payroll tax law and – since the benefit-in-kind value regulation is also relevant to the assessment of non-cash benefits in terms of contributions.

The regulations regarding the charging of emission-free motor vehicles and motorcycles should also be noted:

Accordingly, a non-cash value of EUR 0 is to be applied if

  • in the case of employer- and employee-owned motor vehicles, the motor vehicle is charged free of charge at the employer's premises.
  • only for employer-owned motor vehicles:
    • the cost of charging at a public charging station can be proven, or
    • in the case of charging by the employee at another charging facility:
      • § the loading facility ensures that the loading quantity is assigned to the motor vehicle in question and
      • § the reimbursement of costs is based on the average total electricity price (cents per kWh) of household prices (public grid) determined by Energie-Control Austria for the regulation of the electricity and natural gas industry (E-Control) for the first half of the previous calendar year. For the 2023 calendar year, this price is set at 22.247 cents/kWh.
      • § If it is demonstrably not possible to allocate the loading quantity to the vehicle in question due to the loading device used by the employee, a monthly flat-rate reimbursement of up to EUR 30 can be made without taxable income being recognized. This regulation is limited until December 2025.

If a charging device is purchased for the employee or if the employer reimburses the costs in this regard, only the value exceeding EUR 2,000 is to be recognized as income or a non-cash benefit.