Commuting and client visits

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

Country determines the rules. Language is independent.

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Your questions, in practice · France

Is commuting a business journey?

Travel between home and your regular workplace differs from an assignment to a client or supplier. In France, it may qualify for specific commuting support or a personal actual-expense tax deduction. It does not automatically qualify for the same mileage reimbursement as an employer-requested assignment.

Can mileage be paid for commuting?

There is no general entitlement to mileage reimbursement for driving your own car to your regular workplace in France. An employer can offer specific commuting arrangements under their own conditions. An employee may also elect a personal actual-expense tax deduction; that deduction is not a company reimbursement.

What is France’s 40 km commuting rule?

This French rule concerns an employee’s actual-expense tax deduction. Up to 40 km between home and work can be taken into account without explaining the distance. Beyond that, a valid reason for living farther away is needed to deduct the full journey. It is not a client-visit mileage rule.

What happens beyond 40 km from the workplace?

Without a justified reason for the distance, the French actual-expense deduction is limited to the first 40 km each way. With an accepted reason, such as qualifying family or work constraints, the full distance can be used. Keep evidence supporting your situation.

Can two commuting return trips per day be counted?

France’s employee actual-expense deduction normally allows one commuting return trip per day. A second requires particular circumstances, such as health needs or specific working hours. Simply choosing to go home for lunch is not enough to double deductible mileage.

Can you travel directly from home to a client?

Yes, when the assignment calls for starting directly from home. Record the actual route, client and purpose. If that address is in fact your regular workplace, classify the journey as commuting instead.

Is a home-to-client journey business travel?

An occasional client visit for an assignment is business travel even when you start from home. The client’s name alone does not decide the classification: a client site where you normally work may be your regular workplace. Classify the journey according to the actual working arrangement.

How do commuting and business travel differ?

Commuting takes you to your regular workplace. An assignment involves travel for a business task, such as a client visit, job, training session or delivery. Record these categories separately because their reimbursement and tax treatment can differ.

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.