A physical therapist who runs a practice from home cannot, as a general rule, claim meal expenses

A physical therapist was subject to a tax audit, following whichadministration determined, among other things, that he had improperly claimed meal expenses as deductions.

The reassessment was challenged all the way to the Administrative Court of Appeals.

The physical therapist believed he was entitled to deduct these expenses because his work required him to eat lunch at his office.

The Administrative Court of Appeal noted, however, that the office was located "on the lot adjacent to the one on which" the physical therapist's residencewas situated. Furthermore, the physical therapist did not provide any evidence to justify the necessity of these meal expenses.

The recovery is therefore confirmed.

CAA Nantes, Oct. 21, 2025, No. 24NT03466

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