AssmannPeiffer berät als Kanzlei für Energierecht speziell auch Mandanten mit Fragestellungen zum Rechtsrahmen von Elektromobilität

Key to the mobility transition

E-mobility

Due to new funding regulations, the transport sector currently has a main focus on electrification. The link between the electricity and transport sector was strengthened and therefore the road to the mobility transition is now paved. A great amount of new business ideas result from these new regulations and electricity suppliers have good prospects to enter the transport sector.

On the one hand, the government aid for electric mobility modified the quota for the reduction of greenhouse gases (“Treibhausgasminderungs-Quote”, abbr. “THG-Quote”) in accordance with Sections 37a ff. of the German Federal Immission Control Act (BImSchG). Because of this quote, oil companies are obligated to place a certain amount of bio fuels on the market. Starting in 2018, the “THG-Quote” can be credited against electricity of electric vehicles. Under the provisions of the 38th Ordinance for the Implementation of the Federal Immission Control Act (BImSchV) the electricity supplier of the owner of an electric vehicle has to close a contract with an oil company regarding the fulfilment of the quota. The “THG-Quote” of electric vehicles (so-called “E-Quote” / e-quota) can thus be traded among all energy market participants.

The e-quota creates interesting business models especially for electricity suppliers who can generate an additional income within their regular business. The e-quota is worth about 17 € per megawatt-hour of electricity. The implementation of this business model requires a special electricity supply contract for electric vehicles which includes the new regulatory framework, especially regarding the requirements of the 38th BImSchV and the notification requirements of Sections 37a ff. BImSchG.

The obligation to reduce greenhouse gases increases with a growing amount electric vehicles and thus the e-quota will grow in importance. While oil companies were obligated to reduce their emissions of greenhouse gases by 4 % in 2017, in 2020 they will have to lower them by 6 %. At the same time the incorporation of first generation bio fuels is increasingly restricted.

Recognizing the advantages of the mobility transition

Apart from the e-quota there are several other business models connected to electric mobility. One example of this is a charging and mobility concept for companies that benefit from tax concessions. Companies can offer their employees to charge their vehicles on site and tax-free. They can also provide charging stations to enable their employees to charge their vehicles at home. Both models are free of wage tax according to Section 3 No. 46 of the German Income Tax Act (EStG).

When it comes to charging and mobility concepts for companies, requirements concerning energy and tax law as well as employment law and matters relating to data protection legislation must be considered. For the accounting of the employee’s electricity supply, the German Act of measurement and calibration law (“Mess- und Eichgesetz”, MessEG) as well as the Act on metering point operation (“Messstellenbetriebsgesetz”, MsbG) need to be observed. In case the electric vehicle is loaded by an on-site power generating system (“Eigenversorgung”), electricity costs can be reduced significantly (e.g. by a carport with a photovoltaic system). These mobility concepts can also be integrated into already existing self-supply systems and other on-site generation models, e.g. so-called Mieterstrommodelle. Hereby, the bivalent charging of a vehicle or the legal classification of electric company cars lead to multiple legal pitfalls.




Your contact person:

Dr. Lukas Assmann

Dr. Lukas Assmann
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ENERGY TRANSITION 4.0