13. Tax Inspections in France

  1. Levels of Tax Control
  2. Tax Penalties & Sanctions
  3. Recovery of Unpaid French Taxes
  4. French Tax Claims
  5. Determination of Tax Status

13.4. French Tax Claims

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

The process is called a réclamation.

So, for instance, in the case of your tax return for 2018 relating to income earned in 2017, you have until 31 December 2019 to make your claim.

This period is reduced to one year for local taxes. So for local taxes paid in 2018, you have until 31 Dec 19 to make a claim.

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 may be extended for a further three months.

You cannot withhold payment of the tax, despite the fact you may be contesting it. If you win your claim, the tax office will send you a cheque.


Next: Determination of Tax Status in France

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