Tester Taxation: The Complete Guide
A frequent question: do you need to declare free products received as a tester? Here's the complete and legal answer.
Legal Framework in France
General Principle
In France, any "benefit in kind" can be considered taxable income. However, practice and law provide important nuances.
What the Law Says
According to Article 12 of the General Tax Code, income includes "benefits in kind." However, the tax administration applies tolerance thresholds.
Different Scenarios
Case 1: Occasional Tester
Situation
- A few tests per year
- Total value < €3,000/year
- No commercial activity
Taxation
- In practice: no declaration
- Considered as "gifts"
- Tax administration tolerance
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This article is informative and does not constitute tax advice. Consult a professional for your personal situation.