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Denmark Consulting on Tax Exemption on Charging Stations for Company Cars

07 July 2021

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Proposed Changes

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Denmark

The Danish government has launched a public consultation on proposed amendments to provide a tax exemption on charging stations for company cars as part of the country's green tax reform plans. The bill includes measures that would exempt from tax the value of at-home charging stations made available by employers to employees in connection with electric and plug-in hybrid cars provided by employers for employee use (company cars). The exemption for at-home charging stations would also be provided for majority shareholders and self-employed persons using the company scheme. If approved, the exemption would apply from 1 January 2022.