Field help:
Electric or externally chargeable hybrid electric vehicle
Select "yes" if the vehicle in question is a pure electric vehicle or an externally chargeable hybrid electric vehicle (plug-in hybrid).
This applies if:
- the vehicle is exclusively electrically powered (no combustion engine) or
- the vehicle has both an electric and a combustion engine and
- the battery can be charged externally (e.g. at a socket or charging station).
Note: The relevant technical vehicle data can be found in the purchase contract or registration certificate.
Impact on depreciation (AfA)
For electric and externally chargeable hybrid electric vehicles in business assets, a preferential AfA applies. The service life is 6 years (linear depreciation at 16,67% annually), starting monthly from the month of purchase.
Additionally, if the conditions are met, a special depreciation according to § 7g para. 5 and 6 EStG of up to 40% of the acquisition costs is possible (e.g. in the case of almost exclusive business use).
Select "no" if it is a petrol or diesel vehicle or a mild hybrid or full hybrid without external charging option. For these vehicles, the general AfA regulations for cars in business assets apply.
Example:
- Mazda 3 petrol → no
- Mazda 3 plug-in hybrid → yes
- Pure electric car → yes