A brand new EV (List Price €60,000) for effectively around €229 per month? That sounds impossible if you know private leasing offers. But with the combination of Business Volume Discounts and the 0.25% Rule, it becomes reality.
The Secret: Business Leasing Conditions
The first lever is the purchase price. While as a private individual you can often be happy to get a Leasing Factor of 1.0 (that would be €600 rate for a €60k car), companies often receive factors around 0.5.
This means: Your employer leases the car for only €300 per month. They pass these costs directly to you in the "Salary Sacrifice" model. So you give up €300 gross salary.
The Ingredients for the Deal
- An Electric Car: Only here does the 0.25% taxation apply (for Gross List Price < €95,000).
- Good Leasing Factor (0.5): Your employer gets the car for approx. €300/month.
- Salary Sacrifice: The €300 rate is deducted from your gross salary.
The Deep Link for Calculation
We have pre-filled the scenario for you in the calculator (€300 Rate & Sacrifice):
👉 Go to Business Hack ScenarioThe Math Behind It
This is how your net cost adds up if you pay the top tax rate (incl. Soli & Church Tax approx. 48% deductions):
Conclusion: You drive a €60,000 new car for effectively around €250 per month (even with 10km commute). Privately, you would have to pay approx. €600 from your net income for the same car (at Leasing Factor 1.0). So you save well over €300 every month.
When is it not worth it?
Caution with combustion engines (1% Rule) or Hybrids (0.5%). Here, the taxable benefit is often significantly higher than the rate you sacrifice. Then you pay extra. But for EVs under €95,000 list price, this model is currently unbeatably cheap.