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

The French General Directorate of Public Finance Feb. 17 updated the administrative doctrine on income tax exemption and deduction thresholds for specific professional expenses. The updated doctrine includes: 1) exemption limits for allowances for additional meal expenses, of 7.50 euros (US$8.84) for on-site meals, 10.40 euros (US$12) for offsite meals, and 21.40 euros (US$25.22) for business travel, for 2026; 2) the 7.32 euro (US$8.62) exempt amount for the employer’s contribution to the purchase of meal vouchers, for 2026; 3) the 14,720.12 (US$17,348) exemption limit for the tuberculosis care allowance granted to war veterans, for 2025 and 2026; and 4) the ...