"If employees recharge their vehicles at their place of employment, this will no longer be deemed a taxable benefit in kind." (See reference below.) Charging infrastructure given to the employee for free may be taxed with a flat-rate tax of 25 %. The same tax rate may be applied for subsidies for charging infrastructure granted by employers. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]