Who daily with the E-Bike commuting to work is tax deductible. How it works and what you should know about the commuter allowance.
In order to be able to deduct an e-bike from the tax, it must be roadworthy according to traffic law. This means, among other things, that you must have lights and a bell installed on the bike. If this is not the case, your bike is considered sports equipment and cannot be claimed for tax purposes.
Does the commuter allowance also apply to e-bikes?
If you commute to work, you can claim a kilometer allowance on your tax return, regardless of the means of transport you use to get to work. If the lump sum per kilometer was originally 30 cents, it rose to 35 cents on January 1, 2021 from the 21st kilometer and to 38 cents on January 1, 2022.
Depreciation of e-bikes – that’s how it works
Another tax advantage is the depreciation of fixed assets. E-bikes or pedelecs are treated the same as normal bicycles and their wear and tear can be deducted for tax purposes if they have a net acquisition cost or a current value of 1,000 euros or more. The useful life of e-bikes can be looked up in the depreciation table for general-purpose assets (abbreviated: AfA). It is 7 years.
service bike in employment
In the employment relationship, company bicycles are treated in the same way as company cars. This means that you contribute to the cost of the e-bike, usually as part of a leasing contract. You have to claim the so-called non-cash benefit for tax purposes if you are also allowed to use the bike privately. If you do not have to contribute to the costs of your company bike, it remains tax and duty-free.
Service bike regulation for the self-employed
If you are self-employed, the taxation of your company bike depends on the proportion of business use.
- Share of use less than 10 percent: In this case, the bike is not considered business assets and may not be claimed in your tax return.
- Usage share between 10 and 50 percent: In this case, you can decide for yourself whether you want to treat the bike as a private vehicle or as a business asset for tax purposes.
- Use compartment over 50 percent: If you use the e-bike more than half the time for business purposes, you must allocate it to business assets. This allows you to claim both acquisition and maintenance costs for tax purposes.
Log book ensures transparency
Tip: Always keep a logbook to document your commutes. This gives you a coherent justification for your expenses for your tax return. In addition, you can review the logbook with your tax advisor to take advantage of all possible tax benefits.
