Video summary
Frais pros : Comment faire payer tes achats par ta société ?
Main summary
Key takeaways
Overview (France – FIS risk “crash test”)
This video is framed as a “crash test” for entrepreneurs: it explains when personal spending can be paid by a company and, more importantly, whether it will survive a French tax audit (FIS).
The recurring message is that the company must be able to justify:
- Reasonableness
- A real business purpose
- Proper documentation
- A clear separation between true deductible business expenses and expenses that could be reclassified as personal consumption, triggering tax reassessment and penalties
Core recommendations & cautions
General rule: business purpose first
- Only expenses with a real business purpose are deductible.
- Otherwise, the tax authority can treat them as:
- personal expenses, and/or
- misuse of company assets.
Documentation is critical
- Keep receipts/invoices.
- For client/prospect situations, details like the client name on the receipt are highlighted as important.
Proportionality / reasonableness
- “Luxury” or excessive spending is flagged as audit-risk.
- Examples mentioned include caviar-level breaks and photo shoots made mainly for Instagram.
Capital assets must be amortized
- Expensive items (e.g., phones, work equipment) are often not fully deductible immediately.
- Instead, they may require amortization over multiple years.
What may be deductible vs usually not (by topic)
Housing & home office
- Apartment rent: deductible if working from home, using an allocation example:
- 15 m² office / 60 m² apartment = 25%
- The company can reimburse 25% of:
- rent
- electricity
- home insurance
- Caution: reimbursed amounts can still have tax consequences (the speaker emphasizes avoiding social contributions on reimbursements).
Meals / restaurants
- Restaurant with a prospect/client: presented as 100% yes.
- VAT reclaim: mentioned as possible when dining alone during a business trip far from home.
- Solo / near-home situation: a €15–€20 max is cited as the limit when justified by business travel context.
- Daily solo lunches near home: described as personal (no deduction).
Fines
- Speeding ticket:
- company can pay it,
- but it is not tax-deductible.
- Tax authorities reintegrate it into profit → corporate tax applies again (“double hang” described in the video).
Technology, VAT & amortization
- Latest iPhone Pro Max (€1400):
- If for work: VAT reclaimable
- Because it’s > €500: expense must be amortized over 3 years (not fully expensed in one year)
- Caution: if it’s also a personal phone, weekend use can create a benefit-in-kind declaration risk.
Cars / vehicle taxation strategy
- Buying luxury cars/SUVs through the company is described as potentially very costly due to:
- capped depreciation allowances
- TVS tax (described as potentially bankruptcy-level)
- Suggested workaround:
- keep the car in personal name
- pay via company mileage allowances
- Claimed “benefit mechanics” in the video:
- company deducts the expense,
- individual receives money (speaker claims “0% income tax”)
- framed as a “double win” by the speaker.
Luxury spending / “article 39”
- Yacht rental for a solo seminar in Cannes: generally no.
- Article 39 of the French General Tax Code is referenced:
- extravagant spending is prohibited
- may be reclassified as misuse of company assets unless the company’s activity is yacht rental.
Household services (checks)
- Housekeeper/gardener paid via pre-financed checks:
- limit stated: €2,591/year
- company: 100% tax deductible
- individual: described as zero tax (as presented).
Holidays / vouchers
- “Chèques vacances” (holiday vouchers):
- company can pay up to almost €600/year
- claimed effects: near-zero employer contributions and deductible from company profit
- Can cover transport (e.g., ferry/PH, train tickets) or Airbnb (as described).
Cycling (electric cargo bike)
- Electric cargo bike for work:
- described as 100% deductible
- with the ability to depreciate
- no TVS
- Caution: potential benefit-in-kind issues for employees; “tolerance” may differ for managers.
Clothing
- Classic suits/costumes: generally personal expense (not deductible).
- Exceptions mentioned (role/uniform-related), e.g.:
- doctor’s coat
- safety shoes
- lawyer’s robe
- garments with company logo embroidered prominently
- Rationale: dressing is a common audit adjustment because it’s often considered personal.
Entertainment & lifestyle items
- Coffee machine & fruit for breaks:
- allowed if proportionate
- example warning: €300 caviar on home-office breaks may be rejected.
- Golf subscription: characterized as personal leisure → not deductible
- but client entertaining at the club restaurant can be deductible.
Crypto
- Buying Bitcoin with company cash reserves:
- described as a cash transfer, not an expense lowering taxable profit
- claimed result: zero tax savings
- Caution: investments must remain reasonable; avoid jeopardizing the company.
Insurance
- Health & disability insurance: described as tax-deductible
- Mention of the Madelin law:
- 100% deductible up to certain limits (subtitles reference “EUR URLs” and likely EURL context)
- Condition: it should appear on the payslip.
Training
- Training/coaching example:
- €2000 coaching to negotiate better tax
- Presented as “fiscal training”:
- 100% deductible
- no annual limit
- must be related to the activity.
Work equipment / workstation setup
- Gaming chair / sit-stand desk type equipment:
- considered workstation setup
- if expensive: amortize over ~5 years
Software & subscriptions
- AI/tools & business apps examples:
- GPT chat, Claude, Gemini, Mistral, LinkedIn Premium, Notion
- Treated as operating expenses → 100% deductible in the same year.
Photo shoots
- Photo shoot expense:
- yes if ROI and used for the company’s website/services
- Audit-risk example:
- €5000 revenue but €4000 photo shoots just for Instagram
- can be reclassified as personal.
Hiring a spouse
- Employing a spouse:
- possible but strictly regulated
- must be real and effective
- salary should be consistent
- Warning example: €5000 to sort 3 emails → audit trouble.
Client gifts
- Champagne at Christmas (client gifts):
- deductible and VAT reclaimable if gift value is < €73 (incl. VAT)
- keep gifts proportionate; avoid lavish gifts if client value is low.
Video games / consoles
- PS5 / PS6 / PS7:
- deductible if used in a relevant business context (e.g., Twitch influencer, developer, break room)
- not deductible if used personally by a solo freelancer.
Air travel (business vs leisure)
- Flights to Bali:
- deductible if for professional conference or supplier meeting (keep documents)
- not deductible if it’s essentially vacation/weather and work is incidental (reclassified as personal holiday).
Gym memberships
- Gym membership (~€50/month like Basic-Fit/CrossFit):
- generally personal hobby → not deductible
- Exception mentioned:
- if installing a real gym on premises accessible to employees
- Alternative “partial” strategy suggested:
- contracts signed at the gym might allow passing part to the company (described as a “small exception”).
Prescription glasses
- No: treated as personal health expense; covered by social security/supplementary health insurance.
Donations
- Company donations:
- described as a strong tax lever
- example: €1000 donation → €600 corporate tax reduction
- net cash cost: €400
- Caution: limits relative to turnover may apply.
Personal care (hairdresser, dry cleaning, etc.)
- Hairdresser/blow-dry:
- not deductible (exception: modeling/acting where appearance is part of the profession)
- Dry cleaning shirts:
- generally no, unless job requires mandatory uniform (e.g., nurse blouse, lawyer robe, overalls)
Art
- Luxury watch example (Rolex):
- described as likely treated like a cheap watch (i.e., rejected immediately)
- example: Rolex €12,000 for “prospect confidence”
- Artwork deduction:
- possible if displayed for 5 years in a place accessible to the public or employees
- hidden in a closed personal home office may be challenged.
Pets
- Dog on company balance sheet:
- context-dependent
- large guard/warehouse security purpose (Belgian Malinois mentioned) → potentially yes
- small companion pet (poodle example) → no-go.
Childcare / nursery (crèche)
- Nursery / crib reservation:
- company can pay
- deductible from profit
- company recovers 50% via a family tax credit
- Condition: at least one employee must benefit (not only the entrepreneur).
Moving costs
- Moving company headquarters: yes
- Changing apartments in the same city for personal comfort: no
Events: football / concert tickets
- Presented as public relations:
- deductible if inviting big clients to maintain business
- Risk: at audit, must prove the attendee relationship; avoid using events for personal friends without justification.
Amazon Business vs personal subscriptions
- Amazon Business account (company name):
- deductible if used to buy professional equipment
- Personal Prime Video use on Sunday nights:
- not deductible.
Buying back own furniture
- Company buying back previously personal assets (e.g., MacBook/desk) after creation:
- buy from you at used value
- proceeds go to you personally
- described as 100% tax-free (as presented).
Drones
- 4K drone (~€1500):
- deductible if used for business content/real estate filming
- not deductible if used for personal trips (example: developer flying in mountains in February).
Christmas gifts / gift vouchers (employee-equivalent)
- Christmas toys via company card / voucher rules:
- references URSSAF regulation / “ursave regulation”
- For managers treated as employees:
- up to €193 per child in Christmas gift vouchers
- Company deducts expense, but contributions still apply (like salary).
Security deposit for commercial premises (accounting trap)
- Rental security deposit:
- company pays it,
- but it is an advance, not a deductible expense
- When returned later → no corporate tax savings.
Methodology / framework used (stated by the speaker)
- Identify the expense category (rent, meals, fines, equipment, insurance, training, leisure, luxury, etc.).
- Test business purpose
- Is it tied to work/client/prospect/ROI?
- Is there a real job-related reason (e.g., uniforms, workstation setup, activity-related training)?
- Apply proportionality / reasonableness
- Avoid luxury/excess (caviar breaks, extravagant photo shoots, Rolex-for-confidence).
- Check tax mechanics
- If > €500 for equipment: amortize (e.g., iPhone over 3 years)
- Capital items/workstations: amortize (e.g., gaming chair over ~5 years)
- For certain personal benefits: potential benefit-in-kind
- Documentation for audit defense
- Keep receipts
- For client meals: include the client/prospect name on the receipt
- Consider reclassification risk
- If not justified, expense may be reintegrated into profit or reclassified as misuse/personal spending → penalties.
Key numeric thresholds and examples mentioned
- Home office allocation: 15 m² / 60 m² = 25%
- Solo restaurant limit: €15–€20 max
- Phone example: €1400 iPhone, amortize over 3 years if > €500
- Household checks: €2,591/year
- Holiday vouchers: almost €600/year
- Gift value/VAT threshold: < €73 (incl. VAT)
- Donations example: €1000 donation → €600 tax reduction (net cash cost €400)
- Nursery: company recovers 50%; condition: at least one employee
- Work equipment: gaming chair amortized over ~5 years
- Christmas gift vouchers: up to €193 per child
- Artwork deduction condition: display for 5 years
- Common non-deductible examples:
- fines (speeding ticket)
- prescription glasses
- gym membership (~€50/month)
- dry cleaning normal clothes (unless mandatory uniform)
Presenters / sources (as referenced)
- Interlocutor/question asker mentioned: Naima
- Other named sources are limited to:
- FIS (French tax authorities)
- Article 39 of the French General Tax Code
- Madelin law (via subtitles)