By default, all employees (and some managers) benefit from an automatic flat-rate deduction of 10% on their income to take account of expenses related to their employment.
A rebate applied automatically by the tax authorities during your tax return.
Nevertheless, some taxpayers, those who have a lot of expenses related to their professional activity, can opt to deduct their actual expenses (boxes 1AK to 1DK).
Last year, 4.3 million had made this choice, of which 2.5 million were ultimately taxed.
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