E-bikes – transfer – employer – electricity – tax consultant – Hagen – Holzwickede – Kamen – Lünen
If an employer provides its employees with e-bikes (also) for private use, the non-cash benefit subject to income tax and social security contributions is to be calculated at 1% of the recommended price for the e-bike rounded down to 100 euros, corresponding to the calculation of the private use share when providing a company car.
This also regularly applies if the e-bike provided was leased by the employer.
If an employee uses his or her own e-bike, e.g. for commuting to work, and has the opportunity to charge the e-bike free of charge, this does not constitute a taxable non-cash benefit; there is therefore no non-cash benefit subject to income tax and social security contributions.
This now also applies to e-bikes, which are not subject to mandatory marking and insurance (for motor assistance up to 25 km per hour).
(Further information, additions or deviations can be found in our information letter 02/2018 on page 3).