Here are some important tax benefits:

1. Additional tax liability: For business-used electric vehicles, a lower additional tax rate applies compared to gasoline or diesel vehicles. In 2021, the additional tax rate for electric vehicles was 12% of the catalog value up to an amount of €40,000. For the portion above €40,000, an additional tax rate of 22% applied. However, these percentages may change, so it is important to consult the current regulations.
   
   

2. Motor Vehicle Tax (MRB): Electric vehicles are exempt from motor vehicle tax until 2024. This means you do not have to pay tax for owning an electric vehicle during this period. Even after 2024, there are specific arrangements for MRB for electric vehicles, but these may change.
   
   

3. Environmental Investment Allowance (MIA) and Random Depreciation of Environmental Investments (VAMIL): These subsidies offer tax benefits for business electric vehicles, as mentioned earlier. With the MIA, you can deduct a percentage of the investment costs from the taxable profit, and with the VAMIL, you can write off 75% of the investment costs at a self-chosen moment.
   
   

4. Small-scale Investment Allowance (KIA): Electric vehicles may qualify for the small-scale investment allowance. This is a tax deduction that can be used for investments in business assets, including electric vehicles. The exact amount of the deduction depends on the level of the investment amount.

   
   

   It is important to mention that tax benefits may change, and it is wise to consult the most recent regulations or consult a tax advisor for specific advice regarding tax benefits for electric vehicles.