Declaring your work clothes for taxes

Professional workwear may be subject to a tax deduction. This deductibility can only materialize under certain conditions. They can be deducted either from the income of a natural person or from that of a legal person. Find out in this article how the declaration of your professional clothing effects for taxes works.

Income tax, what business expenses can be deducted?

Many professional expenses are subject to a right to tax deduction on income.

• Transportation costs from your home to your place of work or vice versa: to reach the places of work and return home at the end of your day.
• Meal allowances: if your professional activity does not allow you to eat at home.
• Travel expenses that are necessary for the performance of your work.
• Expenses related to training.
• Professional premises and equipment as well as their maintenance costs.

Deduction of professional expenses: real expenses or not?

After deducting various professional expenses (meals, transport, training and equipment), a household's income is subject to taxation. For these deductions, he has the choice between two options. Either he chooses to opt for a standard deduction, or he chooses to deduct his expenses according to their actual amount.

The standard deduction

The flat-rate deduction is based on a percentage imputed in relation to the wage income. The tax authorities automatically deduct 10% of your salary to cover your professional expenses. You will not have to follow any administrative procedure, this deduction is done systematically at the level of the Fisc.

The actual expense deduction

As its name suggests, this option is calculated by the actual amount of your fees. However, this option is only feasible under certain deductibility conditions:

• Your expenses must be made for the sole purpose of maintaining or acquiring your professional salary earnings.
• To be used in the performance of your professional duties (in the case of specific work clothing or protective equipment such as safety shoes or an overalls).
• Your fees must be paid in the fiscal year in which you received your income.
• These expenses must be recorded and justified by a supporting document (for three calendar years following payment). This document will be presented to the Fisc to make your request.

The consequences of the deduction by actual costs

The union dues become deductible and are considered as real costs and you cannot benefit from the existing tax credits.

The allowances and reimbursement of your professional expenses are added to your salary and become taxable. The same applies to your travel expenses or travel allowance if your employer has provided you with a travel vehicle intended for professional use.

All these sums are added to your salary and become chargeable. The flat-rate deduction can sometimes be less costly than the declaration by actual costs. All his declarations regarding reimbursements and allowances made by your employer have an impact on the financial result.

How to declare professional expenses?

The declaration of expenditure at the level of the Fisc is only necessary if you opt for a deduction from the actual expense. A specific step must be followed when filling in the boxes to complete the online tax declaration.

Which boxes must be filled in for the declaration of expenses (meals, clothing, travel, etc.)?

The amounts of professional expenses must be declared by filling in boxes 1AK to 1DK in the income statement. They are not to be subtracted from the amounts which appear in boxes 1AJ to 1DJ. These boxes are at the level of the third step of the online declaration. You find this step after marking the box "Salary, salary" and "next".

The following must be included in your declaration:

• All reimbursements and allowances (related to your professional expenses) paid in addition to your salary by your employer.
• The nature and amount of each actual charge in the "information" option of the declaration interface.

Keep the supporting documents for these costs in case the tax authorities claim them.

The tax declaration online is compulsory for anyone with internet access in their home.