DECLARATION d'IMPOTS: barême kilométrique 2009

[Clair]

The 2009 table for employees using their car or bike for work (barême kilométrique 2009) has been published and can be found here:

• http://www11.minefi.gouv.fr/boi/boi2009/5fppub/textes/5f609/5f609.pdf

The

table is used by employees using their own (or their partner's)

vehicle or motorbike in the course of their work, to help them calculate

deductions when declaring frais réels and not frais forfaitaires.

[Beermonster]

I am going to have to use my car for a while and I have the correct insurance.  How do I apply these rates in practice?  Do I charge the company the stated rate?  If so, how do I record that?   Grateful for any advice.

[Clair]

The rates are used to calculate the deduction you can make on your declaration for your 2008 income.

If you use your car in 2009, keep track of the km for your 2010 declaration of your 2009 income.

[Beermonster]

Thanks for that Clair.  I do not want to appear dense but if I understand you correctly, what you are saying is that I get nothing off my employer now towards the cost of using my car but can reduce my tax liability next year for this years use?  In my case, my earnings are not that high and my claim may well exceed my tax liability so what happens then?  Sorry to pick your brains further but it seems like a very knowledgeable brain!!

[Clair]

The income tax you pay in 2009 is calculated on the income earned in 2008; in 2010, you will pay tax against your  2009 income.

As an employee, you have an allowance of 10% off your earnings. This is called frais forfaitaires and is applied automatically in the tax calculations.

If you think your costs are higher than 10%, you can opt to calculate them and enter them instead of the 10% allowance. This is called frais réels.