In that case, you can consider the charging costs for the electric car as business expenses. Below are some key points regarding the business use of a home charging station:

1. Purchase and installation: The purchase and installation of the charging station can be considered a business investment. This means that the costs may be fully or partially deductible as business expenses. Consult a tax advisor or the tax authorities for specific information on the deductibility of costs in your situation.
   
   

2. Charging costs: The costs for charging the electric car can be considered business expenses. It is important to maintain proper records of the charging costs, for example by using a separate charging card or app that registers business expenses. These costs can then be included in the business accounting.
   
   

3. VAT deduction: If you are an entrepreneur and entitled to recover input tax, you may also be able to deduct the VAT on the purchase and installation costs of the charging station and the VAT on the charging costs (if applicable) as business expenses. Consult a tax advisor for specific information on the VAT deductibility in your situation.
   
   

4. Additional tax liability: If you use the electric car both privately and for business, additional tax liability may apply. This means that a certain percentage of the car's list price is added to your income and taxed. Keep in mind that the charging costs do not affect the additional tax liability, as they are treated separately.

   
   

   It is important to emphasize that tax rules and cost deductibility can vary depending on various factors such as your business form, specific situation, and applicable legislation. Therefore, it is advisable to consult a tax advisor for personalized advice and to obtain the most recent information relevant to your specific situation.