TLDR: To deduct teleworking expenses in France, opt for actual expenses and justify each cost with precise documents: employer's certificate, invoices, contracts, receipts. Expenses must be professional, real, and proportionate. Deduction is refused for personal expenses or insufficiently justified ones.
Actual Expenses Regime
To deduct teleworking expenses, you must choose the actual expenses regime rather than the standard 10% deduction. Expenses must be professional, real, and supported by appropriate documents. This regime applies to all employees, including those working remotely, under Article 83 of the French General Tax Code (CGI).
Required Supporting Documents
The necessary supporting documents for deducting teleworking expenses include:
- Employer’s certificate confirming the absence of an assigned office in the company.
- Lease agreements, property purchase receipts, or utility bills (electricity, gas, telephone).
- Invoices for furniture, computer equipment, printers, and other devices.
- Mortgage or rent receipts, if applicable.
Home Office Expenses
Expenses for setting up a home office are deductible if strictly necessary for professional activity and properly documented. This includes costs for furniture, IT equipment, printers, and other devices, as well as utility bills proportionate to professional use.
General Expenses and Limits
Minor incidental expenses paid in cash, such as parking or documentation fees, do not require supporting documents up to an amount of €150 or 0.1‰ of turnover. However, for higher amounts or specific expenses, it is mandatory to retain all original documents.
Exclusion Cases
Deduction is refused if:
- Expenses are personal in nature (meals without professional constraints, family trips).
- Supporting documents are insufficient (undocumented flat-rate estimates, illegible receipts).
- Travel expenses exceeding 40 km are not justified by objective constraints.