{"id":9391,"date":"2018-02-08T08:00:31","date_gmt":"2018-02-08T07:00:31","guid":{"rendered":"https:\/\/tunal-stb.de\/provision-of-electricity-for-e-bikes-of-the-employee\/"},"modified":"2023-07-21T09:17:06","modified_gmt":"2023-07-21T07:17:06","slug":"provision-of-electricity-for-e-bikes-of-the-employee","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/provision-of-electricity-for-e-bikes-of-the-employee\/","title":{"rendered":"Provision of electricity for e-bikes of the employee"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>E-bikes &#8211; transfer &#8211; employer &#8211; electricity &#8211; tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;E-Bikes: \u00dcberlassung durch den Arbeitgeber oder Gestellung von Strom f\u00fcr E-Bike des Arbeitnehmers.&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>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.<br \/>\nThis also regularly applies if the e-bike provided was leased by the employer.<\/p>\n<p>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.<br \/>\nThis now also applies to e-bikes, which are not subject to mandatory marking and insurance (for motor assistance up to 25 km per hour).<\/p>\n<p><em><strong>(Further information, additions or deviations can be found in our information letter 02\/2018 on page 3).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521634398408-72a1b9f6-482c-9&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"E-bikes &#8211; transfer &#8211; employer &#8211; electricity &#8211; tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"E-Bikes: \u00dcberlassung durch den Arbeitgeber oder Gestellung von Strom f\u00fcr E-Bike des Arbeitnehmers.\"][\/ultimate_heading][vc_separator style=\"shadow\"]If an employer provides its employees with e-bikes (also) for private use, the non-cash benefit subject to income tax and social...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[538,536,535],"tags":[540,542],"class_list":["post-9391","post","type-post","status-publish","format-standard","hentry","category-e-bikes-en","category-employees","category-information-letter","tag-e-bike-en","tag-power"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9391"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9391\/revisions"}],"predecessor-version":[{"id":9399,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9391\/revisions\/9399"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}