Skip to content

All countries

Germany

THG-Quote (THG-Prämie)

Last checked on 16 October 2026

In short

Does charging count?
Car owners as a flat amount per car; metered kWh only at public charge points
Do measured kWh from a home charger count?
No

The scheme

Name
THG-Quote (THG-Prämie)
In English
Greenhouse gas quota
Who earns
The vehicle holder, as a flat amount per battery electric car based on an estimate of 2,000 kWh a year. Metered kWh count only at public charge points listed by the Bundesnetzagentur, measured in line with calibration law and with an EVSE ID.
Who may bundle
THG quota providers pool the claims of vehicle holders; there is no official register of providers.
What has to be measured
None for the flat amount. Metered kWh from a private wallbox do not count, also not after the second amendment, in force since 7 June 2026.
What it is worth
Providers advertised 300 to 410 euros per car for 2026.

Other rules for charging

Employer reimbursement of home charging
Since 2026 an employer reimburses home charging tax-free only for measured kWh from a separate meter (in the wallbox, mobile or in the car), with evidence taken directly and unalterably from the charging data, and per session when several cars share a charger. The tax office does not ask for a MID meter; the calibration authorities (AGME) do ask for a fixed MID meter.

What Plugchoice does here

You do not need Plugchoice for the THG-Prämie. For an employer, Plugchoice shows the chargers of all employees in one team once each employee shares their charger, with meter readings and kWh per session as an export. It does not calculate or pay out the reimbursement, and it does not keep signed meter values, so the export is not evidence under calibration law.

Charging for staff and visitors

Sources

  1. BGBl. 2026 I Nr. 163, Zweites Gesetz zur Weiterentwicklung der Treibhausgasminderungs-Quoterecht.bund.de/eli/bund/bgbl-1/2026/163
  2. BMF-Schreiben vom 11.11.2025, Stromkosten für Elektrofahrzeugebundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-11-11-selbst-getragenen-stromkosten.pdf

Last checked on 16 October 2026