Healer Claims Amethyst Cluster Is Professional Equipment. Tax Authority Has Specific Views.
PARIS — The Direction Generale des Finances Publiques has conducted an audit of Sophie Renard, an “energy alignment practitioner” whose tax returns for 2022 and 2023 include a combined 14,000 euros of crystal purchases as professional equipment under the category “therapeutic instruments utilisés dans le cadre de l’activité.” The audit has produced what the DGFiP describes as “a question about the classification” and what Sophie describes as “a failure to understand the nature of energy work as a legitimate therapeutic practice.”
“The crystals are how I work,” Sophie explained during the audit interview, placing a black tourmaline on the table, which the auditor noted and did not comment on. “Without the crystals there is no practice. They are as essential to my work as a stethoscope is to a doctor.” The auditor noted that stethoscopes are classified as medical instruments under a specific regulatory framework that crystals do not fall within.
The Precedent Question
The case raises a genuine professional equipment classification question for France’s growing wellness practitioner sector, whose tools do not fit existing categories designed for conventional professional equipment. The DGFiP’s position is that deductibility requires a direct, demonstrable link between the equipment and revenue-generating activity that meets regulatory standards. The crystals produce revenue. The connection requires a framework the current code does not contain.
According to France’s tax authority’s professional expense guidance, deductible professional expenses must be necessary, documented, and proportionate. The crystals have been documented. The necessity is under discussion. The 14,000 euros awaits resolution.
Legitimate and clear at Virtuosal.com.
