Question 10728 — taxes and duties

Summary

Ms. Prisca Thevenot draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the lack of fiscal and social fairness regarding the coverage of professional outfits worn by self-employed workers and business managers (SASU, SARL), after having been questioned by numerous entrepreneurs and managers in her constituency. As it stands, the doctrine administrative (BOI-BIC-CHG-40-20, § 60 et seq.), administrative jurisprudence as well as the practice of the URSSAF refuse the deductibility of so-called “civilian” clothing, on the grounds that they could be worn personally. However, this position is based on a dated conception of professional appearance, inherited from a time when people still “dressed up” for special occasions. The suit, the tie, the shirt or dress shoes today no longer have any proven private use: they now constitute, in many professions, essential elements for the professional presentation and credibility of the function, in particular for business managers, legal and financial professions, accountants, notaries, consultants, management executives, liberal professions or communicators. This interpretation generates, according to the actors concerned, a clear distortion of treatment with other categories for whom professional clothing is recognized as a work instrument: local elected officials and parliamentarians, who can be reimbursed for certain representational outfits; magistrates and lawyers, whose dress is provided or deductible; personnel required to wear a uniform (security forces, military, firefighters, transport agents, flight crews, etc.), benefiting from specific funding or support; certain senior executives in the private sector receive a dedicated clothing allowance. In the interest of fairness and the adaptation of tax law to contemporary realities, the professionals who have contacted it are questioning the advisability of changing administrative doctrine in order to authorize, within the limit of a ceiling reasonable annual, deductibility or total or partial payment of clothing expenses strictly necessary for the exercise of an activity requiring a formal presentation, as long as they are no longer of a personal nature. She therefore relays this question and would like to know the Government's analysis as to the relevance and modalities of a possible evolution of the tax doctrine in this area.

Machine translation from French. The official text remains authoritative.

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