In Germany, charging electric vehicles at the workplace is not deemed a taxable benefit in kind. Therefore, employees who use the charging infrastructure and charge for free at the workplace will not have to pay taxes and security contributions on that advantage. Charging infrastructure of the employer temporary given to the employee is also not classified as a taxable benefit. Free charging infrastructure that becomes the property of the employee will be taxed at a flat-rate tax of 25%. The same tax rate may be applied for subsidies for charging infrastructure granted by employers.