000 kilometres x 0561 eurokm for the year 2008

In principle, to a salaried taxpayer, easy to prepare his tax return. As it is now prefilled and that revenues reported receive automatically a lump-sum deduction of 10 intended to offset the professional costs incurred for transportation, meals, etc. In this category does not have to justify its business expenses. Not more than to be charged to income. It is the tax administration which is responsible for calculating the deduction, it is limited. For 2008 income, she could not be less than 413 euros (EUR 906 for job seekers registered for more than a year) or greater than 13.893 euros. But some may feel that their expenses are more important. These have interest to enrol in the scheme of the real costs. "In a couple, each spouse or partner pacsé is free, each year at the time of the Declaration, to exercise the option that suits him without calling in question the Joint Declaration," said a tax professional. Disadvantage of this scheme: a certain rigor is required.

Deductible expenses for food and transport

To be deductible on the basis of the amount real costs incurred throughout the tax year must be related to the professional activity, have been disbursed in the taxation year and be justified. So, what are deductible expenditures They are many but require compliance with certain conditions. Thus, food costs are only if it is impossible to return to his home due to the remoteness of the place of work or staggered schedules. In which case, the tax authorities admitted deduction for the extra costs the price of a meal taken at home. Supporting in support, just make the difference between the value of a meal taken at home, estimated flat-rate basis at 4.30 euros for 2009, and the note of the restaurant. Without documentation, however, the additional cost of the meals is limited to 4.30 maximum euros in 2009, sum possibly diminished the value of the title restaurant set available to the employee by his employer.

Transportation expenses are also deductible expenses when the place of work-home distance exceeds not 40 kilometres, or 80 km maximum for daily round-trip. If exceeded, nothing prevents to deduct the entire journey. Is having serious reasons. To the rank of which tax administration retains the mutation, the return to employment after a period of unemployment, the activity of the spouse...

Kilometric evaluation lump or real

If the employee uses his own vehicle (car or motorcycle), he has the choice between two options: calculating the costs actually incurred or lump sum evaluation from the scale of the kilometre cost established by the tax authorities with the power of the vehicle. For example, for 5,000 kilometres travelled with a 7 HP car, the deduction is$ 2.805 euros (5.000 kilometres x 0,561 euro/km) for the year 2008. Published each year in February (February 2010 for the 2009 taxation), this scale include the depreciation of the vehicle, maintenance and repairs, tyres, fuel and insurance premiums. But parking, parking meters, motorway tolls are not understood, or the borrowing costs for purchase in credit of the vehicle. Supporting in support, these costs can also be deducted.

Attention: the employee non-owner of the vehicle can only use the kilometric scale. In this case, it is to assess its actual spending and to justify.

Accommodation and equipment taken into account

Other expenses are deductible. Among these, the cost of travel (transportation, food, hotel accommodations), double residence when they are charged, training or obtaining a new job. The purchase of furniture and equipment is also taken into account. For computer equipment, for example, the deduction occurs over three years, except for the software, for which it is taken into account at once. Here again, we must to distinguish between personal and professional use. The tax authorities hardly admits that a computer be used only in the professional framework.

Moreover, if the employer does not Office (or local) available to the employee while his business warrants, tax administration authorized to deduct expenses: rent, heating, electricity, insurance, local taxes... in proportion to the area used for the activity. Same thing if the employee is the owner (expenses of co-ownership, maintenance fees, interests of loan...). The tax administration accepts the principle that a piece may be used for this activity. For example, for a two-piece for both home and Office, share rent and charges corresponding to a piece may be removed. But for a studio, the deduction may not exceed 50 of the rent.

Other deductible expenditures: clothing costs (purchase of specific clothing, cleaning...), the cost of subscription and mobile phone, gifts, invitations customer communications or the contribution paid to a Union. In this case, could not benefit from the tax reduction granted to any employee Union.