Income received in 2018 in principle benefited from “non-taxation”, generally referred to as the “blank year” (« année blanche »).

This is due to the application of the CIMR, the tax credit for the modernisation of tax collection (crédit d’impôt modernisation du recouvrement), intended to “wipe out” the tax due.

However, the founding texts of this “CIMR” stated that it would be reserved solely for taxpayers who had voluntarily, and within the time limits, declared their 2018 income.

Thus, since 2020, my firm has been assisting a growing number of clients who have received a letter from the tax authorities refusing them the benefit of the “CIMR” on the grounds that they did not declare, or did not declare within the time limits, their income for 2018.

The tax authorities are consequently imposing tax reassessments on them.

However, while the founding texts of the “CIMR” did indeed state that it was reserved solely for taxpayers who had voluntarily declared their 2018 income within the time limits, recent texts have since provided numerous clarifications on the “CIMR” mechanism.

And these recent texts make it possible, in certain cases, to benefit from the “CIMR” nonetheless, even though the income was not declared voluntarily within the time limits.

Several conditions must, however, be met. The benefit of these recent texts therefore does not apply in all cases.

If your case is eligible under these new texts, our firm will then be able to file what is known as a “contentious claim” (« réclamation contentieuse »).

This is a detailed, legally reasoned letter sent to the tax authorities in which we request the discharge of the reassessments.

Do not hesitate to contact our firm to discuss your situation in more detail and find out whether or not a solution exists.