🏬 Office Relocation: 100% Deductible
Moving expenses are fully deductible if they pertain to a strictly professional move, such as relocating your office or practice.
Be sure to keep all supporting documents: lease agreement, proof of office relocation, invoices/receipts (to be submitted with your expenses).
🚚 Private Move Motivated by Professional Reasons
An expense is only deductible if it has a direct connection to professional activity.
Moving your home to shorten your commute is considered a personal decision, and therefore not deductible, as it does not qualify as "necessary for the activity" in the tax sense.
However, if you can prove that the move was explicitly to create or relocate a professional activity location, and not to move into a new home for personal reasons, it may be possible to deduct (at least partially) your moving expenses.
🏠 Private Home Partially Used for Your Activity
If you use a room in your home as a professional office and the lease or setup specifies this, a portion of the costs could be eligible as professional expenses (but not the entire private move). The costs related to your move can then be partially deducted according to the professional proportion (office area compared to total area, for example).
📊 In Summary
Situation | Possible Deductibility? | Comment |
Office or Practice Relocation | ✅ Fully | Professional expense |
Private Move to Be Closer to Work | ❌ No | Personal expense, no direct link to activity |
Move + Clear Setup of a Professional Office | ✅ Partially | Documented professional use, deduction proportion according to area |
Mixed Use of Private Home for Professional Purposes | ✅ Partially | Calculated proportion, justification needed |