Electric cars do not emit CO2. That is worth money. This is because the vehicle owners of electric cars can have these emission savings certified and then, through specialists, sell them to companies that need this proof for their CO2 balance sheet – also known as “parties subject to a quota.” The proceeds from the sale of greenhouse gas reduction quotas (GHG quotas) may be subject to taxation, even if this trade promotes “the green cause.” But under what circumstances?

The government basically distinguishes between three categories for taxation: private individuals, company cars, and company assets.

The good news in advance: Private individuals do not have to pay tax on the premium, as the GHG proceeds are not subject to income tax. With company cars, it depends on the details. If the employer is the vehicle owner and provides the vehicle to the employee, the employer receives the premium. Therefore, the employee does not have to pay tax. If the employee has negotiated well or even owns a vehicle and receives the premium himself, then this is considered a “taxable wage,” similar to a bonus, which is also taxable. If the logbook method is used for taxation, the premium reduces the total cost of the vehicle and thus also the taxable benefit of use.

For companies whose vehicles are part of their company assets, the rule is quite simple: Payments received are business income and are therefore taxable as part of earnings.

Tax liability of the GHG premium:
This is the official overview of the Federal Ministry of Finance

 

Company assets	Payments received are operating income and are therefore taxable as part of earnings.
Private assets	The proceeds from the sale of the GHG quota are not attributable to any type of income. Payments received are therefore “private” and are not subject to income tax.
Company car	When a company vehicle is made available to employees the employer is usually the vehicle owner. As a rule, the employer is therefore entitled to the premium. There are then no wage tax consequences for the employee. In special cases where the employee is the owner of the vehicle, there is a taxable wage.

 

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Steuerarten/Einkommensteuer/steuerpflicht-von-praemien-aus-der-thg-quote.html

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