France Tax Agency Updates Administrative Doctrine on Tax Exemption, Deduction Thresholds for Specific Professional Expenses

March 12, 2024, 5:00 AM UTC

The French General Directorate of Public Finance March 7 updated the administrative doctrine on income tax exemption and deduction thresholds for specific professional expenses. The updated doctrine provides 2024 exemption thresholds, set at: 1) 7.30 euros (US$7.98) and 10.10 euros (US$11.04) for additional allowances provided for each meal taken at the workplace and outside the workplace, respectively; 2) approximately 21 euros (US$22) for additional allowances provided for each meal taken during business trips, including on long-distance trips within mainland France; 3) approximately 74 euros (US$80) and 55 euros (US$60) for accommodation and breakfast expenses incurred during long-distance trips to Paris ...

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