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FR-BE2026-08-19

Frais de recharge à domicile d'une voiture de société : ce que la circulaire exige en Belgique

En Belgique, le remboursement des frais de recharge à domicile constitue d'abord un avantage de toute nature distinct — et n'en constitue pas un uniquement si toutes les conditions de la circulaire 2024/C/77 sont réunies. L'une d'elles porte sur votre borne : elle doit rapporter la consommation à l'employeur.

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Forfait CREG ou frais réels : ce que le choix engage pour un an

En Belgique, le remboursement des frais réels est la règle et le forfait CREG la solution de repli. Trois règles décident lequel s'applique — la région du travailleur, un choix qui engage l'employeur pour l'année civile, et un plafond au-delà duquel tout devient rémunération imposable.

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Company car home charging in Ireland: what Revenue asks your employer to keep

Reimbursing home charging of an employer-provided vehicle can be paid free of tax — but Revenue attaches two conditions, and the second one is stated more plainly than anywhere in HMRC's guidance. What Tax and Duty Manual 05-01-01b actually says, and how the separate charge point exemption differs.

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Salary sacrifice EV: what your employer can reimburse for home charging

A salary sacrifice EV is still a company car, so the s.239(2) exemption for reimbursed home charging applies exactly as it does to any other company car. What HMRC actually asks for, and the one condition that decides it.

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Advisory Electricity Rate vs actual cost: which route fits your company car

From 1 June 2026 the advisory rate is 7p per mile for home charging and 15p for public charging. But a rate per mile and reimbursement of what the electricity actually cost are not two versions of the same thing — they cover different journeys.

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Company car home charging in the UK: what your employer can reimburse tax-free

Electricity is not 'fuel' for the car fuel benefit charge, so reimbursing home charging of a company car is exempt under s.239(2) ITEPA 2003. What HMRC actually asks for, how it differs from the 7p advisory rate, and the one quote everyone attributes to the wrong source.

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