Funding & Tax Benefits for Businesses
E-Scooters and E-Choppers
for Businesses and Self-Employed
75% special depreciation, no vehicle tax, 0.25% rule for private use – switching to electric has never been more attractive from a tax perspective. Star-Biker delivers with declared VAT.
Your tax advantages in 2026 at a glance
Electric vehicles are massively subsidized for tax purposes. For businesses, self-employed individuals, and freelancers, switching to an e-scooter or e-chopper is more attractive than ever before.
Three levers that take immediate effect
Every advantage reduces your effective costs – together, they make the e-scooter the cheapest company vehicle available.
75 % Special Depreciation
Since 2025, newly acquired e-vehicles can be specially depreciated by 75% of the net acquisition costs in the first year. This immediately and significantly reduces your tax burden – in addition to regular depreciation in subsequent years.
No Vehicle Tax
For purely electrically powered vehicles, no vehicle tax is levied in Germany – regardless of vehicle class or speed. This applies for the entire useful life. A used car, on the other hand, costs €100-300/year.
0.25 % Rule for Private Use
If you also use your e-vehicle privately, you only pay tax on 0.25% of the list price per month – instead of 1% for combustion vehicles. For a scooter costing €3,100, this is only €7.75/month in non-cash benefits.
Your personal tax advantage
Choose your model and tax rate – and see immediately how much you save in the first year.
Regional Subsidies and GHG Quota
In addition to nationwide tax benefits, there are regional programs and the Greenhouse Gas Reduction Quota – both further reduce your costs.
WELMO Berlin
Berlin-based businesses receive a lump-sum grant of €500 for e-scooters and up to €5,000 for light vehicles of class L (e.g., cabin scooters). Application required before purchase.
Municipal Programs
Many cities and municipalities have their own funding pots for commercial e-mobility. Amounts and conditions vary. We help you find out what is available in your region.
GHG Quota: 310–450 €/Year
For models requiring registration from 85 km/h (class L3e), you can apply for the GHG quota. This provides an annual premium that often completely covers your running costs.
Electricity Costs: 2–3 €/Month
An e-scooter consumes approx. 1–1.5 kWh/100 km. With average use, this amounts to 2–3 € electricity per month – a fraction of the fuel costs of a company car.
No Tax Advisor Replacement
The information on this page is for general orientation and does not replace tax advice. Discuss depreciation, input tax, and private use with your tax advisor. We deliver all vehicles with proper invoices and stated VAT – so your tax advisor has everything they need.
Frequent Questions for Businesses
Yes – the special depreciation applies to all taxpayers with income from trade or self-employment. Freelancers, doctors, lawyers, and other self-employed individuals also benefit if the vehicle is used for business purposes.
Yes – the special depreciation applies to all newly acquired, purely electrically powered vehicles, regardless of the vehicle class. This includes e-scooters (L1e/L3e), cabin scooters, and e-trikes.
Most of our 45 km/h models can be driven with a class B car driver's license. For 85 km/h models, you need the B196 extension (10 driving lessons, no exam) or the A1 driver's license. 25 km/h models do not require a driver's license.
The Greenhouse Gas Reduction Quota (GHG quota) allows owners of electric vehicles requiring registration (from class L3e, i.e., 85+ km/h with their own registration) to sell CO₂ savings. You register your vehicle with a GHG provider and receive an annual premium of approx. 310–450 €. The GHG quota does not apply to 45 km/h and 25 km/h models with an insurance plate.
If you also use your company vehicle privately, you must pay tax on the non-cash benefit. For electric vehicles, this is only 0.25% of the gross list price per month – instead of 1% for internal combustion engines. For an e-scooter costing €3,100, this is only €7.75/month.
Yes – if you are eligible for input tax deduction, you immediately deduct 19% VAT (approx. €495 for a scooter costing €3,099 gross). Star-Biker delivers all vehicles with proper invoices and stated VAT.
WELMO (Wirtschaftsnahe Elektromobilität) is a Berlin funding program for commercial e-mobility. Companies based in Berlin receive a lump-sum grant of €500 for e-scooters and up to €5,000 for light vehicles of class L. The application must be submitted before purchase.
Yes – all orders are delivered with proper invoices and stated VAT. The invoice contains all the information your tax advisor needs for input tax deduction and special depreciation.
E-Scooters and E-Choppers for Businesses – All Tax Advantages
For companies, self-employed individuals, and freelancers, switching to an e-scooter or e-chopper in 2026 is as tax-attractive as never before. Three regulations make electric vehicles the most cost-effective company vehicle of all.
75% Special Depreciation
Since 2025, newly acquired electric vehicles can be specially depreciated in the first year by 75% of the net acquisition costs. For a Chopper 6.0s Premium (€2,604 net), this amounts to €1,953 in the first year. The remaining 25% is depreciated regularly over subsequent years.
Vehicle Tax Exemption
Purely electrically powered vehicles are completely exempt from vehicle tax – regardless of vehicle class or speed. This applies for the entire period of use. A comparable used car costs €100–300 in vehicle tax per year.
0.25% Rule for Private Use
If you also use your company vehicle privately, for electric vehicles you only pay tax on 0.25% of the gross list price per month as a non-cash benefit – instead of 1% for internal combustion engines. For a scooter costing €3,100, this is only €7.75/month instead of €31.
GHG Quota and Regional Subsidies
For models requiring registration (from 85 km/h, class L3e), the GHG quota provides an annual premium of €310–450. In addition, there are regional funding programs such as WELMO Berlin (€500 for e-scooters, up to €5,000 for L-class light vehicles).
Star-Biker for Business Customers
We deliver all vehicles with proper invoices and stated VAT – ready for input tax deduction and special depreciation. Installment payments, purchase on account, and direct delivery are possible. Our team will advise you personally on fleet conditions and special offers for business customers.
Offer with VAT
for your company
We will prepare a proper invoice with stated VAT – ready for input tax deduction and special depreciation.