7.4. Reclaiming Overpaid French Taxes

If you consider there is an error in your tax assessment you have two years in which to contest the assessment.

So, for instance, in the case of your tax return for 2007 relating to income earned in 2008, you have until 31 December 2010 to make your submission.

This period is reduced to one year for local taxes. So for local taxes paid in 2008, you have until 31 Dec 09 to make a demand.

You need to submit your case to the Centre d’impôts whose address is shown on your tax notice.

The tax office have up to six months to reply, which, on notice, may be extended for a further three months.