The French tax authority has published updated guidance on the tax treatment of professional expenses incurred in 2022 in relation to teleworking from home. In cases where an employer has not provided an allowance for teleworking from home and the employee opts to deduct actual costs of professional expenses, the employee may deduct expenses for teleworking up to EUR 2.5 per day of teleworking (EUR 13.75 per week; EUR 55 per month, or EUR 580 per year). However, the actual expense incurred for teleworking in 2022 may also be deducted if more favorable. Taxpayers must be able to justify their...