When an employee has-t-he interest to opt for the deduction of their business expenses ?

The taxable salary is the salary net of business expenses. As a general rule, these costs give rise to a lump sum deduction of 10 %, calculated on the gross salary after the deduction of social security contributions (the deduction is capped at 12 183 euros in 2016).

But an employee may opt for the deduction of their business expenses to their actual amount when he finds that their sum is greater than that covered by the standard deduction. The deduction is then limited to the expenditure necessary for the exercise of the profession.

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