If you are a private individual and a lease driver. Or your leasing company and/or employer has paid for the charging station / owns the charging station at your home, this is an interesting question.
The Tax Administration has not yet taken an official position on this. We suspect that the Tax Administration will first wait and see how the ERE scheme and the payment work out. What we expect is that the market will first be allowed to run its course. That was initially the case with the reimbursement of home charging sessions as well. With the ERE scheme we expect something similar. Employers and employees will make arrangements between themselves. For example, that the employee keeps the full proceeds of the ERE scheme. You can also choose to have the employer lower the kWh allowance. As a third option, you can agree on a distribution key. Once the Tax Administration eventually takes a formal position, everyone will know where they stand.