Qualifying professional expenses include certain commuting expenses, meals taken while away from home, and professional documentation. An employee may elect to deduct actual professional expenses incurred instead of the 10% standard deduction however, in this case, all expenses reimbursed by the employer must be added back to the taxable salary. Salaries and other related benefits are taxed after deducting an employee's mandatory social security contributions, except CRDS and part of CSG, and after a standard allowance for professional expenses equal to 10% of taxable employment income (limited to EUR 13,522 on 2022 remuneration).
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