TL;DR: Employees can deduct home-to-work commuting expenses if they are justified. For trips ≤ 40 km, the deduction is full. Beyond that, it is limited to the first 40 km unless special circumstances (employment, family, stable cohabitation, etc.) justify the distance. Carpooling and occasional trips for remote work are also deductible under certain conditions.
Who can deduct these expenses?
The deduction is reserved for employees whose commuting expenses between home and workplace are inherent to their job or employment, in accordance with Article 83, 3° of the CGI. It applies only upon presentation of supporting documents.
Trips of 40 km or less
For distances ≤ 40 km, expenses are fully deductible without having to justify whether the distance is normal or abnormal. Only proof of the reality and amount of the expenses is required.
Trips exceeding 40 km
If the distance exceeds 40 km, the full deduction is allowed only in cases of special circumstances, other than mere personal convenience. These include:
- Employment-related reasons (relocation, precarious employment, variable workplace, etc.);
- Family or social constraints (health, children's schooling, different work locations of spouses);
- Stable and continuous cohabitation, with stability and continuity criteria similar to those for spouses;
- Cases where both spouses work in different cities and live in a third location not situated between the two workplaces, provided that the home-to-work distance does not exceed 40 km for at least one of them.
In the absence of justification, the deduction is limited to the first 40 kilometers of the trip.
Special cases
Carpooling
Expenses incurred by a passenger in a carpooling arrangement are deductible with supporting documents, as actual professional expenses.
Remote work
Trips between home and the company are deductible if they are justified and necessary for the exercise of professional activity (e.g., meetings, reports to the employer). Simply working remotely does not justify a distance > 40 km.
Exclusions
Reasons of pure personal convenience (saving money, buying a cheaper home elsewhere) do not constitute valid circumstances to justify a distance > 40 km.