The tax authorities encourage you to make your charging station accessible to the public

A self-evident condition is that the charging station is operationally and publicly accessible, at least during the usual opening or closing times of the company.

Furthermore, the charging station must be registered with the tax administration, and the charging station must be digitally linked via a standardised protocol with a management system (including those of third parties) by 1 January 2023 at the latest. The charging station will be listed on the website of the European Alternative Fuels Observatory (eafo.eu).

The charging station must be depreciated on a straight-line basis over at least five financial years and is not eligible for the deduction if the investment deduction for carbon-emission-free trucks and refuelling infrastructure for blue, green or turquoise hydrogen and electric charging infrastructure has already been invoked.

Since the draft law has not yet been definitively voted on, these conditions can of course still change, or the investment deduction might even not be passed at all.