What applies in 2027
| Cost driver or rule | Value | Status |
|---|---|---|
| Diesel and petrol | Energy tax cut of 14.04 cents per litre (around 16.7 cents at the pump) ends on 31 December 2026 | temporary |
| CO2 price on fuels | Corridor of €55 to 65 per tonne, as in 2026 | passed by the Bundestag |
| EU emissions trading for transport | does not start until 2028 | postponed |
| Vehicle tax on electric cars | exempt for ten years if first registered by 31 December 2030, until 31 December 2035 at the latest | in force |
| Electric company cars | a quarter of the list price, for list prices up to €100,000, if acquired from July 2025 to the end of 2030 | in force |
| Diesel price 2026 | ADAC monthly averages from March to September between €1.82 (June, with tax cut) and €2.39 (September) per litre | Market data |
For fleets with combustion-engine vehicles, this means: if the tax cut ends as planned, the energy tax on diesel and petrol will rise again by 14.04 cents per litre at the turn of the year, or by around 16.7 cents at the pump including VAT. This is a fixed amount, independent of the oil price, and belongs in your planning for 2027.
What the costs are made up of
With full-service leasing, you pay an instalment for depreciation and financing, plus packages for maintenance, tyres and insurance. The biggest lever is the residual value that the lessor assumes for the end of the contract: the higher it is set, the lower the instalment. On top of the instalment come excess mileage, damage on return, fuel and electricity for charging.
With a mileage-based lease, the lessor bears the residual value risk; you pay for excess mileage and damage. With a residual value lease, you bear the risk that the car fetches less at the end than calculated.
Six points where fleet contracts cost money
- Residual values without comparison. Offers differ above all in their residual values. Compare them at the same term and mileage, and clarify who bears the residual value risk.
- Returns without an assessment catalogue. Lessors have their own guidelines on what counts as normal wear and tear. Make the catalogue an annex to the contract, and agree on a joint return report and the right to a second expert appraisal.
- Mileage corrected only at the end. Excess mileage only comes to light on return. Agree that you can adjust the mileage during the term.
- Service packages with open-ended price adjustment. Index clauses in full-service instalments without a named index, threshold or cap. What a fair clause looks like.
- Fuel cards without a reference price. A discount is only as good as the price it is deducted from. Specify which price is used for billing, and spot-check statements against pump prices, especially in January 2027.
- Outdated company car policies. For electric company cars acquired since July 2025, the tax office applies only a quarter of the list price, for list prices up to €100,000; on top of this comes the exemption from vehicle tax. A company car policy that does not reflect this gives away benefits.
Before you extend a lease or sign a new one
Ask your lessor in writing:
- What residual value do you assume for each vehicle, and who bears the risk?
- Which catalogue do you use to assess damage on return?
- Can the mileage be adjusted during the term, and at what rates?
- Which index are the service packages adjusted to, and with what threshold and cap?
- Which price is the fuel card discount calculated against?
For the review, you need: the lease contracts and current offers, the vehicle list with mileage, return reports and damage invoices from recent years, the fuel card statements and your company car policy.
How we renegotiate fleet contracts
We put lease offers with the same term and mileage side by side, check residual values, flat-rate service charges and the return costs of recent years, and negotiate framework agreements across brands. The company car policy remains your decision. Our senior negotiators negotiate large contracts in person, together with your buyer. We handle the many small contracts in a standardised, software-supported way, according to your rules. You approve every deal.
Frequently asked questions about fleets
Do companies pay vehicle tax on electric cars?
Not if the vehicle is first registered by 31 December 2030. It is then exempt for ten years, until 31 December 2035 at the latest (§ 3d KraftStG).
How is an electric company car taxed?
For vehicles without CO2 emissions acquired after 30 June 2025 and before 2031, the German Income Tax Act applies only a quarter of the gross list price, provided this does not exceed €100,000. Lower limits apply to vehicles acquired earlier: for acquisitions from January 2024 to June 2025, for example, €70,000. Under the 1% rule, this amounts to 0.25% of the list price per month.
What changes for the price of diesel in 2027?
The temporary cut in energy tax on fuels of 14.04 cents per litre, around 16.7 cents at the pump including VAT, ends on 31 December 2026 as things currently stand. Following the Bundestag’s resolution of 15 October 2026, the CO2 price is to remain at €55 to €65 per tonne; the procedure in the Bundesrat is still pending. EU emissions trading for transport will not start until 2028.
Mileage-based lease or residual value lease?
With a mileage-based lease, the lessor bears the risk that the vehicle is worth less at the end than calculated; you pay for excess mileage and damage. With a residual value lease, you bear this risk. For vehicles whose residual values are hard to estimate, this is the most important difference.
Sources
- § 3d Kraftfahrzeugsteuergesetz (Motor Vehicle Tax Act)
- § 6 Einkommensteuergesetz (Income Tax Act)
- German Bundestag: hearing and decision on the Third Act amending the Brennstoffemissionshandelsgesetz (Fuel Emissions Trading Act), 15 October 2026
- ADAC: Kraftstoffpreisentwicklung (fuel price trends)
- EY: Tankrabatt 2.0 (fuel tax cut), May to June 2026
- AUTO BILD: Energy tax cut since 1 October 2026
