In general, a landlord of a furnished rental property cannot claim the cost of a visit to a psychologist as a business expense

CAA and TA

Oct. 23

A taxpayer who rents out furnished apartments was subject to a tax audit.

In particular,administration the expenses he had claimed and concluded that a psychological consultation billed at 500 euros was not related to the business.

The taxpayer stated that an employee’s concerning behavior had made it necessary to consult a psychologist.

The Administrative Court will, however, find that there is no evidence to support this claim.

She will thus approve the tax assessment.

CAA Paris, Oct. 17, 2025, No. 24PA00187

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.

Tax DeductibilityFurnished rentals

Paul Mispelon

In general, a landlord of a furnished rental property cannot claim the cost of a visit to a psychologist as a business expense

The purchase of a demand deposit account receivable at its face value does not constitute an irregular act of management

administration must adhere to the deadline given to the taxpayer, even if the taxpayer does not pick up the registered letter