Who must pay business expenses?

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

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · France

Must employers reimburse business expenses?

Yes. In France, expenses an employee incurs for their work and in the employer’s interest must be borne by the employer. You can require receipts and set booking or authorisation rules. Those rules must not leave necessary assignment costs with the employee.

Can a reimbursement cap be lower than actual costs?

You can set a budget and require approval before significant spending. In France, however, a cap must not leave necessary work expenses with the employee. If an assignment requires a hotel above the planned budget, approve an exception or arrange suitable accommodation.

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.