Question 8714 — self-employed workers and self-employed

Summary

Ms. Élisabeth de Maistre draws the attention of the Minister to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the question of the deduction of crèche costs for the self-employed. Companies can benefit from a tax credit of 50% of the amount spent on the daycare place, as well as a deduction of the expense from their taxable income. But the Self-employed workers are not eligible for these tax benefits even though childcare is directly linked to the exercise of a professional activity and they only use this service to be able to work. She asks him what measures the Government intends to take to allow self-employed people to deduct nursery costs from their taxable income. Also, she asks him what alternative solutions are planned for helping self-employed people reconcile their professional and family lives.

Machine translation from French. The official text remains authoritative.

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