Moving expenses are fully deductible if they relate to a strictly professional move, such as relocating your office or practice.

Make sure to keep all supporting documents: lease agreement, proof of office relocation, invoices / receipts (to be submitted under your expenses).

An expense is only deductible if it has a direct link to the professional activity.

Moving your home to reduce your commute is considered a personal decision, and therefore not deductible, as it does not correspond to expenses "necessary for the activity" in the tax sense.

However, if you can prove that the move was explicitly intended to create or relocate a place of professional activity, and not to move into a new home for personal reasons, it may be possible to deduct (at least partially) your moving expenses.

If you use a room in your home as a professional office and the lease or fit-out specifies this, part of the costs could qualify as professional expenses (but not the entire private move). The costs related to your move can then be partially deducted according to the business use percentage (surface area of the office relative to the total surface area, for example).