Home charging with a lease EV and your ERE revenue
If your lease EV is employer-funded and you charge at home, ERE raises practical and fiscal questions for both driver and employer.
Short answer: ERE follows the home-connection registration, and the Dutch tax authority has confirmed the payout is not wages (position KG:204:2026:16). Practical answer: align reimbursement and administration with your employer.
// Legal basis
ERE rights in lease situations
ERE registration is tied to the grid connection (EAN) and registration context. In most home setups this relates to the household contract holder, while employer reimbursement still needs alignment.
Note: this page is informational and not legal or tax advice.
// Example
Why employers often pause first
| Home electricity costs | € 0,30 |
| ERE revenue (indicative) | € 0,13 |
| Net costs per kWh | € 0,17 |
| Employer reimbursement (example) | € 0,30 |
If reimbursement and net costs diverge, employers may adjust reimbursement. The tax authority notes that the ERE payout lowers the integral cost price per kWh when actual charging costs are reimbursed • unless a market-rate pass-on arrangement is agreed.
// Scenarios
Three routes employers often choose
Route 1: Adjust reimbursement
Per-kWh reimbursement is aligned with net costs.
Route 2: Assignment agreement
Part of ERE revenue is assigned back to employer by agreement.
Route 3: Temporary status quo
Employer keeps current reimbursement and handles differences internally.
// Deep dive
ERE tax treatment, policy impact, and authorization in practice
Tax handling
Define whether ERE revenue is handled as cost reduction, reimbursement, or separate component to avoid payroll and finance inconsistencies.
WKR impact
Validate with your tax advisor whether the selected setup affects WKR or equivalent policy limits in your organization.
Authorization flow
Define EAN ownership, mandate signer, and reporting recipient upfront to prevent go-live delays.
// Next step
What to do now
1. Start your registration early.
2. Verify your EAN and MID setup.
3. Align scenario and reimbursement policy with your employer.
// For employers
How to implement this pragmatically
- Map your current home-charging reimbursement policy.
- Choose a scenario per employee group.
- Document the agreement in policy and communication.
- Keep EAN and ERE registration flow auditable.
Joulo supports implementation and reporting; legal/tax advice remains with your own advisor.
// FAQ