Despite the change in the law on special depreciation
Despite the change in the law on special depreciation for electric company cars: why long-term rental is particularly worthwhile right now
Berlin – Companies that want to convert their vehicle fleets to electric cars will receive strong tax incentives from July 2025. As part of the tax investment offensive, the German government has decided to significantly improve the depreciation options for electric company cars used for business purposes. The aim is to promote investment, accelerate electromobility and provide tax relief for small and medium-sized companies.
Companies can now write off up to 75 percent of the acquisition costs for e-cars against tax in the first year. In addition, the special depreciation allowance of 40 percent will remain in place until at least 2028. At first glance, this sounds like a clear advantage for purchase models – but if you take a closer look, you will see that long-term rental remains a strong, often better alternative even under the new conditions.
While depreciation is spread over several years when a vehicle is purchased, the costs of a car subscription for commercially used vehicles continue to be fully deductible operating expenses with immediate effect – over the entire useful life of the vehicle. Companies thus benefit from clearly calculable costs without having to tie up capital or bear residual value risks. This is a decisive advantage, especially in economically difficult times.
What’s more, those who opt for long-term rental or leasing remain flexible. Terms, vehicle classes and services can be individually adapted to actual requirements – whether for short-term project vehicles, seasonal fluctuations or the gradual switch to electromobility. This makes these models particularly attractive for companies that want to manage their fleet strategically and remain agile at the same time.
Incidentally, the familiar rules continue to apply to the private use of company cars – such as the 1% rule or the reduced rate of 0.25% for electric vehicles under €60,000. These benefits apply regardless of whether the vehicle was purchased or rented.
The conclusion: If you want to invest in electromobility, you should do the math – but also ask questions. Buying an electric vehicle can make perfect fiscal sense if you have long-term planning and a high equity ratio. For everyone else, long-term rental is often the more pragmatic and plannable option – with high liquidity, clear monthly installments and full service.
MHC Mobility supports companies in precisely this decision-making process – from the selection of suitable e-vehicles to flexible long-term rental, including comprehensive services that relieve the burden on companies in terms of administration and fleet management. With sound advice, individual fleet solutions and a deep understanding of the needs of business customers, MHC Mobility is a strong partner for all those who want to benefit from the new framework conditions now.
