What tax advantages do I have with my ARI Motors electric vehicle?

Purchasing an electric vehicle from ARI Motors GmbH already comes with funding options. On top of that, ARI Motors electric vehicles are exempt from vehicle tax. And since 2019, there have been additional benefits when the vehicle is used as a company car. Here we would like to give you an overview of the tax benefits of an ARI Motors electric vehicle:

Up to 10 years without vehicle tax

Under Section 3d of the German Motor Vehicle Tax Act (KraftStG), pure electric vehicles are exempt from vehicle tax. At the end of 2025, the Bundestag extended this exemption with the Eighth Act Amending the Motor Vehicle Tax Act. Pure electric vehicles that are first registered or fully converted to electric drive by 31 December 2030 are exempt from vehicle tax for up to ten years from the date of first registration, but at the latest until 31 December 2035.

If the vehicle changes owner, the tax exemption is transferred, remaining in place until the ten years from first registration have elapsed or until the end of 2035. Vehicles that were already registered under the previous rules by 31 December 2025 also keep their exemption, now until 31 December 2035 at the latest rather than only until 2030. The exemption applies automatically; you do not need to apply for it separately. It does not apply to plug-in hybrids, but it does apply to pure electric vehicles and fuel cell vehicles. This means our electric light transporters benefit from the exemption just as much as our passenger vehicles.

Private use as a company car: only 0.25% of the list price is counted

If you use your ARI Motors electric vehicle privately in addition to business trips, you can benefit from what is known as the 0.25% rule. Under the standard 1% rule, 1% of the gross list price per month is applied as a non-cash benefit. For pure electric vehicles, it is only 0.25%, which is a quarter of the rate that applies to combustion engines.

An important point is the price threshold raised on 1 July 2025: since then, the 0.25% rule applies to pure electric company cars with a gross list price of up to 100,000 euros; previously the limit was 70,000 euros. If the gross list price exceeds 100,000 euros, the 0.5% rule applies. As ARI Motors vehicles are well below this threshold, they fall into the most favourable category.

Under the logbook method, only 25% of the actual acquisition costs are applied accordingly. The requirement is that the vehicle was first registered after 1 January 2019; what matters is not the date of the purchase contract but the date of registration. Under current law, the rule applies to acquisitions made up to the end of 2030.

Tax-free charging at the employer's premises

If you charge your company car or your private electric vehicle at a charging facility provided by your employer, this remains tax-free (Section 3 No. 46 of the German Income Tax Act, EStG). An employer subsidy towards the purchase of a private charging station can still be taxed at a flat rate of 25% (Section 40(2) No. 6 EStG), provided the benefit is granted in addition to the salary already owed.

Reimbursement of charging costs for private charging: new rules from 2026

If you charge your company vehicle at your private charging station, your employer can reimburse the costs as a tax-free expense allowance. Something fundamental changed here on 1 January 2026: the previous monthly flat rates of 30 euros or 70 euros for electric cars were abolished at the end of 2025 by the German Federal Ministry of Finance (BMF) circular dated 11 November 2025.

From 2026, there are two ways to reimburse home charging electricity: either reimbursement of the actual, precisely metered costs, or a flat electricity rate. Both methods require the amount of electricity charged to be recorded and verified via a separate stationary or mobile meter in the wallbox or in the vehicle. For the flat electricity rate, a value of 34 cents per verified kWh applies for the 2026 calendar year. The chosen method applies uniformly for the entire calendar year; switching part way through the year is not possible.

Conclusion

Alongside the funding options when purchasing an ARI Motors electric vehicle, there is also plenty of savings potential in the running costs. Pure electric vehicles are exempt from vehicle tax for up to ten years, for private individuals and businesses alike, at the latest until the end of 2035. As a business vehicle, the 0.25% rule allows you to save further month after month. And there are savings when charging, too: charging at the employer's premises is tax-free, and from 2026 the employer can reimburse either the verified consumption or a flat electricity rate for privately charged electricity tax-free.