If the charging station were public at your home, it would have quite financial and tax implications.
As a private person, you sell energy to a CPO (Charge Point Operator) who then uses it to offer a charging service to anyone who comes to charge at the charging station. The CPO sets a sales price that is charged to MSPs (Mobile Service Provider, charge card providers) or directly to users when paying with a traditional means of payment. These are the conditions you have to meet in case of a public charging station.
The CPO operator pays you monthly for all energy that was charged at the charging station according to the agreed rate.
The CPO operator collects this money from the MSPs whose charging passes were used at the charging station. The MSP in turn receives revenue from its charging pass users.
The income you receive monthly from the CPO is 'Diverse Income' for you. With the tax authorities, you will have to declare your effective charges against this income. If you fail to substantiate 100% of that income against costs and therefore you did make a profit, this profit will be taxed at 35%.
If the 'Diverse Income' is no longer sporadic and/or limited in nature, it can also be considered a commercial activity by the tax authorities. In that case, social security contributions, among others, must also be paid,.... In the worst case, there will be additional costs/fines on top of that for establishing prohibited commercial practice....
Your employer will also have to pay more because 21% VAT applies to the invoices he receives from his MSP and he cannot deduct this VAT in full.
With a system via expense reports, the cost of your used energy will be refunded 1 to 1 by your employer as this fits perfectly within the BIK (Benefit-In-Kind) company car system. Also on the employer's side, no VAT or other taxes apply to the reimbursement of expenses to employees.
Read more about the solutions offered by MobilityPlus for sharing your home charging station.