How can we hire a teacher who goes lobster fishing in the summer?

A teacher who, during his summer vacation, fished for lobsters using his own boat was subject to a tax audit, following whichadministration he had improperly deducted the losses generated by this activity from his total income.

administration that the fishing activity should be classified as noncommercial, which prevented this charge from being applied.

The teacher-fisherman challenged the assessment all the way to the Administrative Court of Appeals.

The Court will first rule that the Rural Code, which excludes from the definition of “commercial” any fishing activity“carried out on an individual basis on vessels no longer than twelve meters or that typically make trips lasting less than twenty-four hours,” does not, however, allow for the conclusion that such activity is necessarily noncommercial for the purposes of tax law.

The Court notes that the teacher-fisherman“possesses all the authorizations, qualifications, and credentials required of professional fishermen, including, in particular, registration with the Brest Trade and Companies Register since 2007, a maritime professional logbook, a license from the Regional Committee for Marine Fisheries, and a crew list.”

She also notes that he sells the lobsters he catches at the fish auction and that his catch, even though he fishes only in the summer, is comparable to that of professional fishermen. She further points out that he pays into the social security system for seafarers.

Finally, the Court finds that the fact that fishing is practiced only in the summer—which is not the peak season for lobster fishing—does not “diminish the regular and consistent nature of this secondary but substantial activity.” Similarly, the fact that the activity operates at a loss does not mean it cannot be considered lucrative.

The Court concluded that the fishing activity was indeed commercial and therefore overturned the tax assessment.administration didn't manage to land a big one this time.

CAA Nantes, June 23, 2026, No. 25NT01912

This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.