Directors and shareholders

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · France

Can directors claim business expenses?

Yes. A director can recover costs paid personally for the company’s business, such as travel, business meals, accommodation or work purchases. Provide receipts and the purpose as for any reimbursement. Keep the director’s personal spending separate from company costs.

Can a French SAS/SASU president receive mileage?

Yes, if the president uses a personal vehicle for the French SAS or SASU’s assignments and bears the related costs. Keep the trip log, registration certificate and calculation. Even in a one-person company, each payment needs a business purpose and must not duplicate costs already paid by the company.

Can a French SARL manager claim travel expenses?

Yes. A French SARL can reimburse necessary business journeys personally funded by its manager. Keep supporting documents and assignment details. Whether the manager is a majority, minority or equal shareholder affects the payroll treatment of allowances; employee flat rates do not apply automatically.

Can directors use their personal vehicle for business?

Yes. Separate business mileage from private trips and retain the reimbursement calculation. Also check that your motor insurance covers business use. If the company already pays for the vehicle and its costs, do not treat it as a privately funded car for the same reimbursement.

How do employee and director expenses differ?

Both employees and directors need evidence that costs were incurred for the business. The main difference concerns flat allowances and their payroll or tax treatment according to the recipient’s status. In France, exempt employee meal or travel allowances do not automatically apply to corporate officers; supported actual-cost reimbursements are distinct.

Can expenses be reimbursed before the first revenue?

Yes. A business can incur prospecting or launch costs before its first sale. Retain the invoice and explain its connection to the business project. If spending predates incorporation, the company’s assumption of it must be formalised; an old personal purchase does not become a launch expense.

Can shareholders recover costs advanced for the company?

Yes, if the shareholder genuinely paid a company expense. Attach the invoice, payment evidence and business purpose, then record the advance and repayment. The repayment returns money advanced; it should not disguise salary or a dividend.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.