Fleet Management 2026: Everything Managers Need to Know Now

Even in 2026, things will not remain the same for German fleet managers. In particular, fleet managers will need to prepare for new regulations regarding EV subsidies, tax incentives, compliance obligations, and charging infrastructure. In this article, we provide a clear overview of the most important changes affecting fleet management in 2026.

Finance

• EV subsidies: From January 1, 2026, a new purchase and leasing incentive of up to €5,000 for electric vehicles and plug-in hybrids is theoretically set to apply. However, final EU approval and several political details are still pending.¹
• Motor vehicle tax for EVs: The German Bundestag has extended the 10-year motor vehicle tax exemption for fully electric vehicles until December 31, 2035. This regulation applies exclusively to fully electric vehicles. Plug-in hybrids will continue to be taxed like internal combustion vehicles, based on engine displacement and CO₂ emissions.²
• GHG quota (THG-Quote): In 2026, premiums for the greenhouse gas reduction quota (GHG quota) will stabilize at a minimum of €200 per vehicle. This means the premium remains an important source of revenue for electric fleets. While bonuses fluctuated significantly in the past, a combination of higher mandatory quotas for companies and stricter anti-fraud controls in 2026 will ensure more reliable price levels.³

Stricter compliance and reporting obligations

• CSRD reporting obligation: In 2026, many large companies will be required for the first time to publish sustainability reports for the 2025 financial year under the Corporate Sustainability Reporting Directive (CSRD). Fleet managers must provide precise data on CO₂ emissions for this purpose.⁴
• Intelligent tachographs (Smart Tacho 2): From July 1, 2026, Smart Tacho 2 will be mandatory for all vehicles over 2.5 tonnes used in cross-border commercial freight transport.⁵

Electric infrastructure

• Charging infrastructure requirement: Under the German Building Electromobility Infrastructure Act (GEIG), non-residential buildings with more than 20 parking spaces must have at least one charging point by early 2026, provided they are not already suitably equipped.⁶
• New rules from 2026 for charging company electric vehicles at home. More details here.

If you have any questions about these topics, please contact us. We will be happy to advise you.

¹ Bundesministerium für Umwelt, Naturschutz, nukleare Sicherheit und Verbraucherschutz. (2025, 11. Dezember). Fragen und Antworten zur E-Auto-Förderung. BMUKN: Fragen und Antworten zur E-Auto-Förderung

² Bundesregierung. (2025, 19. Dezember). Steuerbefreiung für E‑Autos verlängert. Steuerbefreiung für E-Autos verlängert | Bundesregierung

³ Auto Bild. (2026, 6. Januar). THG‑Prämien im Vergleich: Anbieter mit der höchsten Quote 2026. THG-Prämie 2026 im Vergleich: die Anbieter mit der höchsten Quote – AUTO BILD

⁴ European Commission. (2025, 9. Dezember). Corporate sustainability reporting. Corporate sustainability reporting – Finance – European Commission

⁵ Enterprise Europe Network – Baden‑Württemberg. (2025). Tachographen: Austauschpflichten beim grenzüberschreitenden Verkehr. Enterprise Europe Network – Baden-Württemberg: Tachographen: Austauschpflichten beim grenzüberschreitenden Verkehr

⁶ ista SE. (2026). GEIG – Übersicht und Erläuterung. GEIG – Übersicht und Erläuterung