Salaries, pensions, deductions: the tax administration already completes part of the form, but certain information can only be added by the taxpayer. And forgetting one can cost several thousand euros.
The pre-filled tax return often gives the impression that everything is already done. We check the amounts, correct if necessary, then validate. In the majority of cases, this works very well. But this comfort also hides some pitfalls, because certain important tax elements are never added automatically by the administration. Result: if the taxpayer does not indicate them himself, they simply disappear from the calculation.
This is particularly the case for professional expenses. By default, the tax authorities apply a flat rate deduction of 10% on earned income. This reduction is supposed to cover work-related expenses: transport, meals, small equipment or even professional clothing. For many employees, this mechanism remains the simplest solution since it is automatic and integrated directly into the tax calculation. There is nothing to do and no supporting documents to keep.
But this system is not always the most advantageous. Some taxpayers actually have expenses much higher than this package. When they exceed the 10% reduction, it becomes possible to opt for the deduction of actual costs. This requires a little more calculation and rigor, but the difference can be significant in the final amount of tax.
The determining point often concerns commuting. For employees who use their car daily, the kilometers traveled can quickly represent a significant cost. For this purpose, the administration offers a mileage scale which makes it possible to assess the costs linked to the use of a personal vehicle.
Other expenses may be added to the calculation. The costs of lunch taken out when one cannot return home at midday, for example, can be partially included. Specific clothing required by certain professions can also be included in professional expenses, as can certain expenses linked to teleworking: purchase of equipment, electricity or internet consumption in certain situations.
To give you an idea, let’s take an employee who travels 60 kilometers round trip per day to go to work, approximately 220 days per year. With the mileage scale, this can represent almost 6,000 euros in costs depending on the vehicle. If he adds 1,200 euros for meals taken outside and 300 euros for professional clothing, his real costs reach 7,500 euros. With an annual salary of 35,000 euros, the automatic 10% deduction would only allow him to deduct 3,500 euros. By choosing the actual costs, he therefore deducts 4,000 euros more, or more than 1,000 euros less tax depending on his tax bracket. So, where should these amounts be indicated? Simply complete box 1AK (or 1BK for the spouse).
This box is intended to indicate the total actual costs to be deducted from income. As you will have understood, added up over an entire year, these expenses can represent amounts much higher than the 10% automatically applied by the tax authorities. Calculating them takes a little time, but the savings can be worth it.
