Can a lawyer claim a tax deduction for clothing purchased for clients?

A law firm was subject to a tax audit, following whichadministration a reassessment proposal a tax assessment to one of the firm’s attorneys.

administration that he had received deemed distributed income, in particular because the lawyer’s checking account at the law firm had been credited with amounts corresponding to clothing purchases, which were charged to the firm’s travel expenses account.

The lawyer argued that "these purchases had been made on behalf of foreign clients who were unable to make them themselves, and that the company had billed them for the cost of these purchases in the form of billable hours."

The Administrative Court of Appeals, to which the case was referred, nevertheless found that none of the evidence presented by the attorney was sufficient to establish these facts.

It therefore dismisses the attorney's appeal and upholds the tax assessment.

CAA Paris, Feb. 4, 2026, No. 24PA03501

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax audits and tax litigation. You can stay updated by subscribing to the newsletter via this link.