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German electric vehicle depreciation — 75 percent in year one

An electric vehicle held as a fixed asset and bought after 30 June 2025 and before 1 January 2028 can be written down by 75 percent of its cost in the year of purchase, then by 10, 5, 5, 3 and 2 percent. There is no pro-rating: a car bought in December still takes the full 75 percent. If a special write-off has been claimed on the vehicle, this schedule is not available.

2026 rules — verified on September 23, 2026Free, no account

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Sources and assumptions

Calculation assumptions

  • The vehicle is an electric vehicle within the meaning of KraftStG s. 9(2), i.e. driven exclusively by electric motors. Plug-in hybrids do not qualify.
  • The vehicle is a fixed asset of a business and was bought (not leased).
  • The special write-off for electric delivery vans (EStG s. 7c) is listed as repealed in the official statute index and is not modelled here.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.