TLDR: If you are an employee working remotely, you can include your professional communication expenses in your actual expenses when they relate to your work and their amount is justified. The selected sources provide for neither a percentage, nor an allocation method, nor a specific cap for internet or telephone subscriptions.
Who is concerned?
The rule applies to employees who carry out their work remotely. Remote work does not create, for these expenses, a regime distinct from that applicable to employees.
The selected sources do not describe a specific regime for self-employed workers or for other categories of taxpayers.
Which deduction option should you choose?
You may qualify for the standard deduction or opt to deduct your professional expenses according to their actual amount, provided that you can substantiate them. The option for actual expenses applies to all the professional expenses concerned and not to a single isolated expense.
When you choose actual expenses, you must take into account the place where you carry out your work, which may be your home or may be split between your home and your company’s premises.
Telephone and communication expenses
Communication expenses related to carrying out your profession may be deducted as part of your actual expenses. For a mobile phone, subscription and communication costs are deductible when they are necessary for carrying out your professional activity.
The expense must therefore have a connection with your professional activity. The total cost of a telephone subscription is not automatically deductible when the subscription also includes personal use.
Internet connection costs
The selected sources do not set a percentage, allocation method or specific cap for internet connection costs.
You must apply the general rule for professional communication expenses: the expense must relate to your professional activity and the amount included in your actual expenses must be justified. The sources do not allow the conclusion that an entire internet subscription is automatically deductible.
Employer reimbursements and allowances
If your employer pays you allowances or reimburses professional expenses, you must take these amounts into account when you opt for actual expenses.
In principle, allowances paid for special employment expenses must be added to your taxable income. When exempt allowances are used in accordance with their purpose, you may deduct only the portion of professional expenses that is not covered by these allowances.
Substantiating expenses
You must be able to substantiate the amount of the actual expenses you deduct as well as their connection with your professional activity. Article 83 of the French General Tax Code provides that this substantiation may be provided in the tax return or as part of a claim submitted to the tax department.
The selected sources do not specify the list of supporting documents to retain for internet or telephone expenses and do not provide a specific online procedure for these expenses.