Updated 09/30/2026
An employee who rents their home does not need discretionary permission from their landlord to install a charging station: the law guarantees them this right, provided certain formal conditions are met. For the company financing this project, the main challenge is neither legal nor fiscal; it is operational risk management—specifically regarding electrical safety and insurance—that distinguishes a secure deployment from an installation left to its own devices.
The right to plug in: what a renting employee can demand
A precise legal definition
The "right to plug in" refers to the ability of a tenant, co-owner, or any occupant in good faith with a private parking space to have a charging station installed at their own expense, without the landlord or property manager being able to object without a serious and legitimate reason. This right, governed by Article L113-16 of the Construction and Housing Code and clarified by Decree No. 2020-1720 of December 24, 2020, applies to both condominiums and rented single-family homes, with procedures and limitations specific to each case. The landlord of a single-family home is not required to pre-equip the property, but they remain obligated, just like a property manager, to respect this right once the tenant makes the request.
The two-step procedure: registered letter to the landlord and technical file
The process begins with the employee sending a registered letter with acknowledgment of receipt to their landlord, accompanied by a technical file describing the proposed work in detail: a description of the installation, a technical intervention plan, and an electrical connection diagram. In a condominium, the tenant sends a copy of this notification to the property manager, and the landlord forwards the file to the manager within one month. This file is generally prepared by the EVSE (Electric Vehicle Supply Equipment) installer selected for the work. The owner or property manager must also allow access to the technical areas necessary for preparing a quote.
The 3-month deadline and tacit agreement
Upon receipt of this notification, the landlord or, in the case of a condominium, the property manager has 3 months to object to the project, and only one way to do so: by referring the matter to the president of the judicial court. They must inform the applicant within 15 days. A simple written refusal without court involvement is insufficient: once this period has passed, the agreement is considered tacit, and work may begin without further formal authorization.
The only acceptable grounds for refusal
A refusal is only admissible if it is based on a serious and legitimate reason. Article L113-16 cites two: the existence of a charging installation in the building, or a decision by the owner or the condominium to carry out a collective installation within a reasonable timeframe. In condominiums, this is the most common scenario: a collective installation voted on at a general meeting takes precedence over an individual request, and the employee then connects to that solution.
Multi-unit housing or single-family home: what changes in practice
Condominiums: the role of the property manager and installation agreements
In a multi-unit building, the property manager, once informed by the tenant's copy and the file provided by the landlord, does not need to call a general meeting or hold a vote among co-owners; they simply need to add an information item about the project to the agenda of the next meeting. However, an agreement must be signed between the property manager (or their appointed contractor) and the installer, defining the terms of access and work on common areas for both the initial installation and subsequent equipment maintenance. The property manager must sign this within two months, without requiring authorization from the general meeting. This document, sometimes called an installation agreement, provides the legal framework for work carried out in the building's shared spaces.
Single-family homes: a more direct approval process with the landlord
In a single-family home, there is no property manager acting as an intermediary: the notification is sent directly to the landlord, who follows the same procedure and timelines. The absence of common areas generally simplifies the approval process, as no installation agreement is required for access to shared spaces. Nevertheless, the landlord remains free to propose sharing the cost of the work or to address the matter during a lease renewal, which remains a matter for negotiation between the two parties, outside the strict framework of the "right to plug in."
Safety and risk management: non-negotiable safeguards
Why IRVE certification is essential for safety and insurance
Any charging station installation exceeding 3.7 kW must be carried out by a professional holding an IRVE (Electric Vehicle Charging Infrastructure) qualification, issued by an accredited body. This requirement is essential for ensuring the safety of the installation, compliance with the NF C 15-100 electrical standard, and the validity of warranties or insurance coverage in the event of an installation-related incident. Using an electrician who is not IRVE-certified, even if otherwise competent, leaves the company and the employee exposed to a denial of coverage should a problem occur.
Fire risk: what the facts show
The fire risk associated with electric vehicles themselves remains statistically low compared to internal combustion vehicles, but a lithium-ion battery fire is qualitatively different (thermal runaway, intensity, difficulty of extinguishing), which explains the heightened vigilance regarding home charging. In reality, the risk documented by insurance and electrical professionals almost never comes from the vehicle, but from the electrical installation itself: a standard outlet not designed for continuous charging, overheating contacts, or the use of an extension cord or power strip instead of a dedicated circuit. This is precisely what IRVE certification and the NF C 15-100 standard (dedicated circuit, appropriate 30 mA residual current device) aim to eliminate.
Compliant installation and fire regardless: who pays, who is responsible?
An incident can occur even with an IRVE-certified installation that complies with the NF C 15-100 standard: due to installation errors, hidden manufacturing defects, or entirely external causes. A specific mechanism is then triggered, independent of the initial search for a responsible party.
The first payer, systematically: the employee's home insurance. Their "property damage" (fire) coverage provides compensation without waiting for a responsible party to be identified; this is the very principle of property insurance, which is distinct from liability insurance. Furthermore, the tenant is presumed responsible for a fire toward their landlord (Article 1733 and Article 1734 of the Civil Code), unless proven otherwise: it is precisely to cover this presumption that their home insurance policy includes tenant liability coverage.
Next, a possible recourse, depending on the cause identified by the expert assessment. Once the employee has been compensated, their insurer may seek recovery (subrogation claim, Article L121-12 of the Insurance Code) against the party actually responsible for the loss: the manufacturer of the charging station in the event of a manufacturing defect (liability for defective products, Article 1245 et seq. of the Civil Code), or the installer in the event of an installation error, via their ten-year warranty (Article 1792 of the Civil Code). Key takeaway: IRVE certification and compliance with standards at the time of the work are not enough to exonerate the installer if an execution defect is identified later, as the ten-year warranty operates on a presumption of liability rather than a requirement to prove fault.
The employer, in principle, is not liable. Once the employer has fulfilled their legal obligation to use an IRVE-certified installer (mandatory for power levels above 3.7 kW), their own liability is difficult to establish: they are involved neither in the manufacturing of the equipment nor in its installation. In theory, they could only be held liable if personal fault is proven, such as knowingly using a non-certified installer.
What if no one is at fault? If the expert assessment identifies no cause attributable to a third party (a defect undetectable given the current state of technical knowledge, or force majeure), the loss remains permanently covered by the employee's home insurance, with no possibility of recourse.
Two checks are nonetheless essential before any deployment, regardless of this distribution of liability: ensure that the company's multi-risk professional insurance policy covers equipment it finances but which is installed at a third-party location, and ensure the employee declares the charging station to their home insurance provider—a formality that generally does not result in additional costs.
Individual metering: the key to fair reimbursement by the employer
A charging station equipped with a dedicated, MID-certified meter allows for precise measurement of the electricity consumption related to charging the company vehicle, separate from the household's domestic consumption. This sub-metering is the technical requirement for reimbursement at actual cost by the employer, in compliance with URSSAF regulations: without it, the company can only rely on flat-rate methods, which are less precise and harder to justify in the event of an audit.
What the company can finance and how to secure it
100% coverage: purchase, installation, maintenance
Nothing prevents a company from financing the entire project: purchase of the charging station, installation by a certified IRVE installer, and ongoing maintenance. This is the simplest model for the employer to implement, as it maintains control over the installed equipment and its monitoring, rather than reimbursing expenses incurred by the employee after the fact. In a condominium, this model assumes that the employee exercises their right to plug in individually; when the building has collective infrastructure, the coverage instead applies to connection and charging costs.
Taxation: what happens if the employee leaves the company
Tax summary table
During the contract: no taxable benefit in kind
As long as the employee is in their position, the employer's coverage of the purchase and installation of a home charging station for a company electric vehicle does not constitute a taxable benefit in kind: the valuation is zero. This rule, extended by the decree of February 25, 2025, applies until December 31, 2027.
In the event of transfer of the charging station: partial exemption based on age
If the charging station is transferred to the employee at the end of the contract, a partial exemption scheme applies, calculated based on its age: 50% of the actual purchase and installation costs, up to a limit of €1,057.10 for a station 5 years old or less; 75% of those same costs, up to a limit of €1,585.50, for a station older than 5 years. Any amount exceeding these caps is added back into the social security contribution base.
The detailed calculation of this exemption, including its three possible reimbursement methods, is explained in the article Electric vehicle and charging station benefit in kind.
End of contract without transfer: removal or retention
If the charging station is simply returned to the company or removed at the end of the contract without being transferred to the employee, the acquisition and installation costs remain fully exempt: no benefit in kind needs to be declared in this case. This tax aspect is covered here in a deliberately concise manner; for the full details on calculating the benefit in kind for vehicles and charging stations, the dedicated Qovoltis article, Electric vehicle and charging station benefit in kind, explores each scenario in depth.
Subsidies that reduce the bill
5.5% VAT: a real benefit for individuals, neutral for companies
The installation of a home charging station qualifies for a reduced VAT rate of 5.5%, as provided for by Article 278-0 bis N of the French General Tax Code and specified by the decree of June 22, 2023, provided that the work is carried out by an IRVE-qualified company and the equipment meets the technical standards set by that same decree. This rate applies to both individual houses and multi-unit residential buildings, whether old or new, with no requirement regarding the age of the property: the 2-year condition, sometimes incorrectly cited for IRVE, actually pertains to a separate scheme for general energy renovation.
This reduced rate makes a tangible difference to the bill for an individual who pays and bears the VAT as a final cost. For a taxable company financing the installation itself, however, the charging station is treated as ordinary equipment (it is not subject to the exclusion from the right to deduct that applies to passenger vehicles and their accessories): the VAT paid is therefore fully recoverable, whether the invoice is issued at 5.5% or 20%. The net cost borne by the company, once VAT is deducted, is identical in both cases: it is the pre-tax amount that matters, not the invoiced rate. (Note: some sources indicate that the reduced rate assumes the employee is the direct payer of the invoice, rather than the company; in the absence of official tax guidance settling this specific case, have this point validated by your accountant before invoicing at either rate.)
ADVENIR for multi-unit residential buildings
For employees living in apartment buildings, the ADVENIR program can cover up to 50% of the pre-tax installation cost for an individual charging point, capped at €1,000 (excl. tax) per unit. This scheme does not apply to single-family homes or single-owner landlords; it is specifically targeted at multi-unit residential buildings, where the shared connection costs justify this additional support.
FAQ
If the installation is compliant but a fire still occurs, who is held responsible?
The employee's home insurance provides coverage first, without waiting for liability to be established, as per the principle of property damage insurance. Their insurer may then seek recourse against the manufacturer in the event of a manufacturing defect, or against the installer via their ten-year warranty in the event of an installation error, which applies even if the setup appeared compliant at the time of the work. As long as the employer has hired a certified IRVE installer, they are generally not held liable.
Can a tenant refuse to have their employer install a charging station at their home?
Yes: the "right to a plug" belongs to the tenant, not the employer. The employee must be the one to initiate the request with their landlord, with the company acting only as financial and logistical support. Without the employee's consent, no installation can be initiated at their home—they may refuse at any time, even after the process has begun.
What happens if the property manager (syndic) does not respond within 3 months?
If the matter is not referred to the judicial court within the 3-month period, consent is deemed to be tacit, and work may proceed without further formal authorization. To oppose the project, the property manager must refer the matter to the court before this deadline expires; a simple written refusal is not sufficient. Once the 3 months have passed, they can no longer object.
Who owns the charging station: the employee or the company?
By default, in the most common model, the company retains ownership of the equipment it funds, as it paid for both the purchase and the installation. A transfer of ownership to the employee only occurs if the employer explicitly decides to do so, usually at the end of the contract.
What happens to the charging station if the employee moves or leaves the company?
There are three possible outcomes, depending on the employer's decision: the station is uninstalled and reclaimed by the company, it is sold to the employee with a partial tax exemption based on its age, or it remains in the home if a specific agreement is made with the new landlord or occupant.
Key takeaways
- A tenant employee can have a charging station installed at their home, whether in a single-family house or a condominium, guaranteed by the "right to a plug," provided that the legal procedure is followed and, in the case of a condominium, that no collective installation already exists or has been planned.
- Notification by registered letter with acknowledgment of receipt to the landlord (with a copy to the property manager in a condominium), accompanied by a technical file, triggers a 3-month period during which they may object by referring the matter to the judicial court. If no such action is taken within this timeframe, the work may proceed.
- In a co-owned property, collective infrastructure approved at a general meeting (whether pre-financed by Enedis, managed by a private operator, or funded by the co-owners) constitutes a legitimate reason for refusal: the employee then connects to this solution, and the employer can cover the charging costs.
- The installation must be carried out by an IRVE-certified professional: this is a requirement for electrical safety, insurance validity in the event of a claim, and employer liability, even before considering tax implications.
- The risk most frequently cited by fleet managers is not the electric vehicle itself, but the home electrical installation (undersized sockets, extension cords): two points to check systematically are the company's professional multi-risk insurance coverage and the employee's declaration of the charging station to their home insurance provider.
- In the event of a fire on a compliant installation, the employee's home insurance provides primary coverage; recourse against the manufacturer or installer remains possible depending on the identified cause, but the employer is generally not held liable if they have fulfilled their obligation to use an IRVE-certified installer.
- The company can finance the entire project without it being considered a taxable benefit in kind during the contract; if the charging station is transferred to the employee, a partial exemption applies based on its age (a cap of €1,057.10 or €1,585.50 depending on the circumstances).
- The 5.5% VAT rate and, for multi-unit residential buildings, the ADVENIR grant (up to €1,000 excluding tax) significantly reduce installation costs.
Learn more
- Charging stations at employees' homes: installation, taxation, and reimbursement (for TCO, URSSAF reimbursement, and the 4-step deployment process)
- Electric vehicle and charging station benefits in kind (for full details on benefit-in-kind taxation)
- Corporate charging station obligations: what the law says (for the LOM law framework regarding companies)
- Qovoltis solutions for businesses
Sources and references
- Légifrance, Decree No. 2020-1720 of December 24, 2020 (application of the right to a socket)
- Légifrance, Article L113-16 of the Construction and Housing Code (serious and legitimate grounds, right to a socket)
- Légifrance, Articles R113-7 to R113-10 of the Construction and Housing Code (notification, appeal and implementation deadlines, agreement)
- Légifrance, Article L353-12 of the Energy Code (collective charging infrastructure in multi-unit residential buildings)
- Enedis, business models for charging in condominiums (pre-financing, third-party investment, self-financing)
- LégiSocial, 2026 vehicle benefit-in-kind (2026 amounts from the decree of February 25, 2025)
- ADVENIR, individual charging point grants (amount and conditions, updated April 2026)
- FFB, 5.5% VAT on charging stations (application conditions, decree of June 22, 2023)
- BOFiP, BOI-TVA-DED-30-30-20 (exclusion of the right to deduct limited to passenger vehicles and their accessories, not covering fixed charging stations)
- SMABTP, electric vehicle charging stations (insurance implications of installation)
- Le Monde de la Sécurité, installing a charging station safely (electrical standards and fire prevention)
Article written in September 2026. Information verified as of the date of publication. This article is provided for informational purposes only and does not constitute legal or tax advice.
