14. French Tax Complaints System

If you have a complaint about your tax affairs then you can either take your case to an independent conciliation service attached to each main tax office, or to the independent Ombudsman at the Ministry of Finance.

Be aware, however, that even though you may contest an assessment, you are still required to pay your taxes, unless you are otherwise given a specific dispensation by your tax office.

If you have a complaint then you are obliged by the complaints system to try and resolve it with the tax officials in the first instance.

If the matter cannot be resolved to your satisfaction you should complain to the Conciliateur Fiscal. The person is attached to the main tax office in the department, where you should make your written complaint.

Non-residents need to complain to:

Le Conciliateur fiscal de la Direction des Impôts des Non-Résidents 10, rue du Centre TSA 70025 93465 NOISY-LE-GRAND CEDEX


If the matter remains unresolved then you can contact the national Ombudsman, the Médiateur du Minéfi.

The only other recourse is to a court of law.

You can read more about these procedures in our Newsletter article Challenging Your Income Tax Demand.

Next: Index - Personal Taxation in France

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