The General Firection of Public Finances has confirmed the renewal of the exceptional measures for the tax treatment of professional expenses incurred for teleworking in 2021. Like last year, the allowances paid by the employer to cover the costs of teleworking at home, which may take the form of allowances, lump-sum reimbursements or even reimbursement of actual expenses, are exempt from income tax, within the limits of €2.50 per day, €55 per month and €580 per year. The running costs generally required by the exercise of the profession are not affected and only home teleworking is affected by these exemptions.
The pre-populated taxable income amount should take into account these exemptions
In practice, it is up to employers to identify, in the information they send to the tax authorities, the refunds or allowances that are exempt from income tax. So the amount of pre-filled taxable income that will appear next month on your tax return should not, in principle, include such allowances. You will have to make sure of this by checking the pre-filled amounts against those appearing on your December payslip or on the annual tax certificate issued by the employer.
Real costs
For employees who have opted for the deduction of professional expenses for their actual and justified amount, the professional expenses incurred in respect of home teleworking may be deducted at a flat rate up to the same amounts (€2.50 per day, €55 per month and €580 per year), the taxpayer retaining the possibility of deducting them for their exact amount if this is more favorable to him.