What amount should I indicate for my Foyer insurance?
On some tax certificates issued by Foyer, you will find two separate sections relating to premiums paid.
"Primes déductibles au titre des dépenses spéciales": Only the total amount shown in this section may be included in your tax return as a special expense.
"Primes éventuellement déductibles comme dépenses d’exploitation ou frais d’obtention" : The amounts shown in this section are generally only deductible if you are self-employed. In this case, these premiums may be considered as business expenses, provided that they comply with the criteria laid down by the Tax Authorities.
"Primes déductibles au titre des dépenses spéciales": Only the total amount shown in this section may be included in your tax return as a special expense.
"Primes éventuellement déductibles comme dépenses d’exploitation ou frais d’obtention" : The amounts shown in this section are generally only deductible if you are self-employed. In this case, these premiums may be considered as business expenses, provided that they comply with the criteria laid down by the Tax Authorities.
Updated on: 19/02/2025
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