{"id":4151,"date":"2026-02-04T10:55:59","date_gmt":"2026-02-04T09:55:59","guid":{"rendered":"https:\/\/www.hcm-ssc.de\/e-car-taxation-2026-how-is-the-company-car-accounting-correctly-represented-in-sap-hcm\/"},"modified":"2026-04-29T13:49:34","modified_gmt":"2026-04-29T11:49:34","slug":"e-car-taxation-2026-how-is-the-company-car-accounting-correctly-represented-in-sap-hcm","status":"publish","type":"post","link":"https:\/\/www.hcm-ssc.de\/en\/e-car-taxation-2026-how-is-the-company-car-accounting-correctly-represented-in-sap-hcm\/","title":{"rendered":"E-Car Taxation 2026: How Is the Company Car Accounting Correctly Represented in SAP HCM?"},"content":{"rendered":"
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The e-car taxation in 2026<\/strong> brings new rules for electric company cars and, consequently, new challenges for payroll processing in SAP HCM. Since July 2025, electric company cars up to 100,000 euros can be taxed at only 0.25% of the gross list price \u2013 an attractive incentive for companies to switch to electric vehicles. What is often underestimated: the technical implementation in SAP HCM does not happen automatically. We show exactly where the pitfalls lie and how they can be overcome. <\/p>\n

What will change in the taxation of electric cars in 2026, and why is this relevant?<\/h2>\n

Before July 2025, the favorable 0.25% regulation was limited to electric company cars with a gross list price of up to 70,000 euros. The increase to 100,000 euros now also opens up expensive electric models for this tax benefit \u2013 an important step for companies that want to consistently electrify their fleets. <\/p>\n

Plug-in hybrids are also subject to the 0.5% rule, but only if they meet certain minimum ranges or CO\u2082 limits. Those who do not meet these conditions are taxed at the usual 1%<\/strong>. For the HR department, this primarily means one thing: the correct assignment of vehicle type and tax rate becomes a critical point. A single error in master data maintenance can directly affect the payroll tax certificate and thus also the next audit. <\/p>\n<\/div>\n<\/div><\/section>\n

Vehicle type <\/th>gross list price <\/th>Monthly rate<\/th>Status 2026<\/th><\/tr>
Purely electric (BEV) <\/td>until 100.000 \u20ac<\/td>0,25 % <\/td>Favored<\/td><\/tr>
Purely electric (BEV)<\/td> over 100.000 \u20ac<\/td>0,5 % <\/td>Partially favored<\/td><\/tr>
Plug-in-Hybrid (PHEV)<\/td>arbitrary <\/td>0,5 % <\/td>Upon fulfillment of the conditions<\/td><\/tr>
Internal combustion engine<\/td>arbitrary <\/td>1,0%<\/td>Standard regulation<\/td><\/tr><\/tbody><\/table><\/div>