This article explains the new home charging reimbursement method from 2026 based on the nationwide average electricity price, the implications of the discontinuation of flat-rate allowances, and how LOCIO ensures automatic, legally compliant reimbursement.
The German Federal Ministry of Finance (BMF) has updated the regulations for the reimbursement of home charging costs. The monthly flat-rate allowances will be fully discontinued as of 1 January 2026.
What does this mean for you?
You will be able to see in your app under "Profile" whether your company has opted for reimbursement based on the average electricity price. This means:
You don't need to do anything if your employer has chosen this method
The nationwide average electricity price is automatically maintained by LOCIO
Your charging costs will be reimbursed correctly in accordance with legal requirements
How is the average electricity price calculated?
The average electricity price is based on the average household electricity price in Germany from the first half of the previous year. This data comes from official statistical surveys and is rounded down to the nearest cent.
For 2026, the average price from the first half of 2025 therefore applies. LOCIO updates this value automatically at the beginning of each year, ensuring that your reimbursement is always calculated using the currently applicable price.
Tax-compliant reimbursement
Using the average electricity price complies with all tax-relevant requirements in the context of home electricity reimbursement. Your reimbursement is therefore processed automatically and in full legal compliance.