Updated 09/24/2026
Employees who rent their homes do 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 the 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 renting employees 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 building 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 equally to both condominium units and rented single-family homes. The landlord of a single-family home is not required to pre-equip the property, but they remain obligated, just like a building manager, to respect this right once the tenant makes the request.
The two-step procedure: registered letter and technical file
The process begins by sending a registered letter with acknowledgment of receipt to the landlord (or the building manager in a condominium), accompanied by a technical file that precisely describes the planned work: an installation description, a technical intervention plan, and an electrical connection diagram. This file is generally prepared by the EVSE (Electric Vehicle Supply Equipment) installer selected for the project. The landlord or building manager must also provide access to the technical areas required to prepare a quote.
The 3-month deadline and tacit agreement
Upon receipt of this notification, the landlord or building manager has 3 months to oppose the project by filing a reasoned request with the president of the judicial court. If this period passes without opposition, the agreement is considered tacit: work may then begin without any further formal authorization.
The only acceptable grounds for refusal
A refusal is only valid if it is based on a serious and legitimate reason, such as a charging installation that already exists or is planned in the short term by the landlord or the condominium, or proven technical impossibility. A simple disagreement in principle or an unmotivated objection within the allotted time is not enough to block the project: if the court is not petitioned within 3 months, the employer and the employee may proceed with the work.
Multi-unit housing or single-family homes: what actually changes
Condominiums: the role of the property manager and installation agreements
In apartment buildings, the notification is sent to the property manager, who does not need to call a general meeting or hold a vote among co-owners; they simply need to inform them of the project at 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 in common areas for both the installation and subsequent maintenance of the equipment. 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 incident related to the installation. Using an electrician who is not IRVE-certified, even if otherwise competent, exposes the company and the employee 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 increased vigilance regarding home charging. In practice, the risk documented by insurance and electrical professionals almost never comes from the vehicle, but from the electrical installation itself: a standard socket not sized 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 nonetheless: 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. Its "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, a tenant employee is presumed responsible for a fire to their landlord (Article 1733 and Article 1734 of the Civil Code), unless proven otherwise: it is precisely to cover this presumption that the tenant's civil liability coverage in their home insurance policy exists.
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, 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 a workmanship 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 in the event of proven personal fault, 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 any additional cost.
Individual metering, a prerequisite for 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 rules: 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 the 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 allows them to maintain control over the installed equipment and its monitoring, rather than reimbursing expenses incurred by the employee after the fact.
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 charging station at their home 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.
If the charging station is transferred: 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. Beyond these caps, the excess amount 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 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 the VAT is deducted, is identical in both cases: it is the pre-tax amount that matters, not the invoiced rate. (Note: some sources suggest that the reduced rate requires the employee to be the direct payer of the invoice, rather than the company; in the absence of official tax guidance settling this specific case, have your accountant validate this point before applying 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 excluding tax per unit. This scheme does not apply to single-family homes or single-owner rental properties; 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 initial coverage without waiting for liability to be established, following the standard principle of property damage insurance. The insurer may subsequently seek recourse against the manufacturer in the event of a manufacturing defect, or against the installer via their ten-year liability insurance if an installation error is identified, which applies even if the work appeared compliant at the time. As long as the employer has engaged 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 a source of financial and logistical support. Without the employee's consent, no installation can proceed 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?
Failure to respond within the 3-month period is considered tacit approval, meaning work can proceed without further formal authorization. To oppose the project, the property manager must file a claim with the judicial court before this deadline expires; 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, typically 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 reached with the new landlord or occupant.
Key takeaways
- Employees who are tenants can have a charging station installed at their home, whether in a single-family house or a condominium, thanks to the "right to a plug," provided the legal procedure is followed.
- Notification via registered mail with acknowledgment of receipt, accompanied by a technical file, triggers a 3-month period for the landlord or property manager to object; after this period, approval is considered granted.
- 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 reported by fleet managers is not the electric vehicle itself, but the home electrical installation (undersized sockets, extension cords). Two things should always be checked: 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)
- Charging station requirements for businesses: what the law says (for the LOM law framework regarding businesses)
- 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)
- LégiSocial, 2026 vehicle benefit in kind (2026 amounts from the order of February 25, 2025)
- ADVENIR, individual charging point grants (amounts 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 applicable to fixed charging stations)
- SMABTP, charging stations for electric vehicles (insurance implications of the installation)
- Le Monde de la Sécurité, installing a charging station safely (electrical standards and fire risk 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.
