If they have a useful life of more than one year and a value exceeding €500, these expenses will be depreciated over several years (5 years or 10 years depending on the type of work).
🛠️ Minor fittings and improvements: yes, no problem
Fittings and installations specific to the business activity
These are current expenses and are almost always accepted:
Installation of removable or lightweight partitions
Fixed furniture: fitted shelving, storage units, counters, acoustic panels
Additional IT or electrical cabling
Additional lighting
Carpet or removable flooring
Ergonomic workstation setup (desk, chair, etc.)
Improvement works
These improve the use of the premises without altering their structure:
Painting, refreshing
Minor insulation works
Ceiling renovation, false ceilings
Air conditioning installation (depending on the case)
🧱 Major or structural works: yes, but with limitations
This refers to works that affect the structure of the building:
Demolition of load-bearing walls
Creation or modification of rooms
Structural work
Heavy renovation
These works are possible, but:
They must be authorised by the landlord (clause in the lease or prior request).
They must not be treated as a lasting improvement to the landlord's property carried out at the company's expense without compensation (risk: reclassification as a rental benefit, taxed in the hands of the landlord).
🚫 Works generally not accepted
These are mainly works that:
fall under the landlord's obligations (e.g. roof, building boiler, window frames, structure, general building compliance works)
constitute a direct increase in property value for the benefit of the landlord
are not useful to the operation of the business
If you have any questions, feel free to reach out via the live chat at the bottom right.
See you soon 👋