Business and activity taxes · France and Switzerland : separate country-labelled rules
Professional expenses: classify receipts and mixed use
Professional-expense preparation requires the tax regime, business purpose, payment evidence and correct accounting category. A private expense or capital asset is not automatically an immediate deduction. France's BNC rules differ from Swiss self-employed profit determination. The register organises receipts and mixed use without treating business structure, a flat allowance and actual-expense deductions as interchangeable choices.
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
Which receipts and election records exist?
CGI 96 and102ter have their own conditions and election framework. Micro eligibility cannot be decided from one expense figure.
Read the referencesYour question concerns “Professional expenses: classify receipts and mixed use”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Accounts and private share. Separate expenditure, private amount and reimbursements. The calculation compares those amounts; it does not determine tax eligibility.
- Activity and income regime
- Record available
- Receipts and election
- Record available
- Supported expenses
- Record available
- Accounts and private share
- Needs checking
- Records indicated
- 3 / 4
- Arithmetic result
- 700.00
- What private share or reimbursement is already identified?
Use one currency and one period. Initial figures are fictional; the result is arithmetic only. The private share is an already identified amount; the balance does not determine tax deductibility. This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Which French BNC activity and regime apply?
Separate activity, tax regime and legal form. Choosing déclaration contrôlée does not itself create a company.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Activity and income regime | Separate activity, tax regime and legal form. Choosing déclaration contrôlée does not itself create a company. |
| Receipts and election | CGI 96 and102ter have their own conditions and election framework. Micro eligibility cannot be decided from one expense figure. |
| Supported expenses | CGI 93 has qualifying conditions. Match invoice, professional purpose and payment without automatically accepting every expense. |
| Accounts and private share | Separate expenditure, private amount and reimbursements. The calculation compares those amounts; it does not determine tax eligibility. |
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
Which receipts and election records exist?
CGI 96 and102ter have their own conditions and election framework. Micro eligibility cannot be decided from one expense figure.
Which French expenses are professionally necessary?
CGI 93 has qualifying conditions. Match invoice, professional purpose and payment without automatically accepting every expense.
What private share or reimbursement is already identified?
Separate expenditure, private amount and reimbursements. The calculation compares those amounts; it does not determine tax eligibility.
Which official provision helps explain this situation?
I. Les contribuables qui réalisent ou perçoivent des bénéfices ou revenus visés à l'article 92 sont obligatoirement soumis au régime de la déclaration contrôlée lorsqu'ils ne peuvent pas bénéficier du régime défini à l'article 102 ter.
In plain English: No. Regime, receipts and obligations require full review. The worksheet calculates no guaranteed comparative tax saving.
Does a high expense total guarantee a favourable election?
No. Regime, receipts and obligations require full review. The worksheet calculates no guaranteed comparative tax saving.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
What Swiss framework is different?
LIFD 27 concerns justified independent-business costs;125 requires relevant accounting or simplified records. There is no Swiss microBNC election established here.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
Are election, renewal and withdrawal one deadline?
French102ter distinguishes them. Check year and circumstances instead of deriving a universal date from an example.
What does the expense grid deliver?
It connects regime, receipts, costs and records. It chooses no regime and promises no deduction or saving.
What other questions arise in this file?
Which receipts and election records exist?
CGI 96 and102ter have their own conditions and election framework. Micro eligibility cannot be decided from one expense figure.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
What private share or reimbursement is already identified?
Separate expenditure, private amount and reimbursements. The calculation compares those amounts; it does not determine tax eligibility.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
Does a high expense total guarantee a favourable election?
No. Regime, receipts and obligations require full review. The worksheet calculates no guaranteed comparative tax saving.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
Are election, renewal and withdrawal one deadline?
French102ter distinguishes them. Check year and circumstances instead of deriving a universal date from an example.
CGI art.96CGI art.93CGI art.102 ter642.11 : Art. 27 En général642.11 : Art. 125 Annexes
Which official references should you consult?
- CGI art.96Légifrance
- CGI art.93Légifrance
- CGI art.102 terLégifrance
- 642.11 : Art. 27 En généralFedlex
- 642.11 : Art. 125 AnnexesFedlex
Texts cited last checked: 1 November 2026