In principle the proceeds go to the grid connection holder, the person in whose name the energy contract for the grid connection (EAN code) is held. If you are an "ordinary" private individual and you charge your electric car and you are the grid connection holder, then you are entitled to the proceeds of the ERE scheme.
As a private individual you may be a lease driver and/or your leasing company and/or your employer may have paid for the charging station. If that is the case, the same applies as for an "ordinary" private individual: the grid connection holder is legally the first beneficiary of the ERE scheme. After all, it is the grid connection holder who has to register and give the (booking) authorisation to the booking service provider.
In the case of a homeowners' association (VvE), the VvE is in many cases the grid connection holder because the charging infrastructure is connected to the central grid connection. The VvE then has to reach agreement with the residents who have a charging station on how they will settle the proceeds of the ERE certificates among themselves, or whether these go into the VvE's general reserve.
The same applies to companies: if the energy contract is in the company's name, the company receives the proceeds of the ERE certificates. If the energy contract for the grid connection is in the name of, for example, the landlord, then the landlord receives the payment for the ERE certificates