Where a tax notice appears to contain an error, a tax does not seem to be due or tax reassessments that have been collected are disputed, it is generally possible to file a claim (réclamation) with the French tax authorities. This is in principle the first, compulsory step before any referral to the court.
A claim may, for example, make it possible to obtain, where applicable, the benefit of a tax treaty that was not applied to foreign-source income (exemption or tax credit). As every situation is different, only a lawyer’s analysis can determine whether or not the treaty gives entitlement to this exemption or tax credit; it can also help determine whether a claim is appropriate and how to present it.
In brief
- A claim is used to challenge the amount or principle of a tax; a request for leniency or for time to pay is a different step.
- For income tax, a claim may in principle be filed until 31 December of the second year following collection.
- A claim does not suspend payment, unless a stay of payment is requested, with guarantees above €4,500 in dispute.
- The tax authorities in principle have six months to reply, a period they may extend by three months.
- If the claim is rejected, the court may in principle be seised within two months.
Contents
Claim, online correction or request for leniency?
A claim asks for an error to be corrected or challenges the tax on the basis of a legal rule. It differs from a letter setting out payment difficulties: a request for time to pay or for a waiver (remise gracieuse) may be sent by simple letter to the tax office, without challenging the merits of the assessment.
For income tax, a claim is not always necessary: after receipt of the tax notice, the online correction service, in principle open from August to December, allows most items in the return to be amended by the taxpayer. An amended notice is then issued.
The taxes concerned
A claim may concern in particular:
- income tax and social security contributions;
- corporate income tax and VAT;
- property tax (taxe foncière);
- housing tax (taxe d’habitation), now mainly limited to second homes and premises not used as a main residence;
- the tax on vacant dwellings and the housing tax on vacant dwellings;
- real estate wealth tax (IFI).
How to file a claim?
A claim may be filed in several ways, which have the same value:
- online, through the secure messaging service of the personal account on impots.gouv.fr;
- by post, preferably by registered letter with acknowledgement of receipt, on plain paper and with a handwritten signature;
- in person, at the competent tax office.
The claim states the tax being challenged, briefly sets out the grounds for the challenge and specifies what is requested (full or partial relief). The relevant supporting documents are attached. A reasoned and documented claim, prepared with a lawyer where appropriate, generally has a better chance of success.
Payment of the tax and stay of payment
A claim does not, in itself, suspend payment: the tax remains in principle payable on the due date. If the tax authorities find in the taxpayer’s favour, the sums paid are refunded.
The taxpayer may, however, ask in the claim to defer payment of the disputed part until the decision: this is the stay of payment (sursis de paiement). Where the amount in dispute exceeds €4,500, guarantees may be required (bank guarantee, mortgage, etc.). If the claim is ultimately rejected, the tax becomes payable, together with interest or surcharges depending on the case.
Time limits for filing a claim
The time limit for filing a claim depends on the tax concerned:
| Tax | Time limit for filing a claim in principle |
|---|---|
| Income tax, social security contributions, IFI | Until 31 December of the second year following the year of collection |
| Taxes paid without a tax notice (for example VAT) | Until 31 December of the second year following the year of payment |
| Property tax, housing tax | Until 31 December of the year following the year of collection (for example, until 31 December 2027 for a property tax collected in 2026) |
Where the tax authorities have initiated a reassessment procedure, the taxpayer also has, for filing his or her own claims, a period equal to the one the tax authorities had to make the reassessment.
Follow-up and decision of the tax authorities
The tax authorities in principle have six months to rule, a period they may extend by three months by informing the taxpayer. If no decision is taken within this period, the taxpayer may refer the matter to the court. A claim filed online can be followed from the personal account.
Where the claim is upheld, the decision states the items accepted and the amount refunded. The refund in principle carries default interest (intérêts moratoires), which runs from the date the tax was paid (article L208 of the Tax Procedure Code, LPF); it is not due in the case of a waiver granted as a matter of leniency.
Where the claim is rejected, in whole or in part, the decision is reasoned and states the avenues and time limits for appeal.
Appeal to the court
If the claim is rejected, the taxpayer may in principle bring the matter before the administrative court or the civil court (tribunal judiciaire), depending on the tax concerned, within two months of notification of the decision. At this stage, the assistance of a lawyer is often invaluable; the firm acts in such proceedings, in particular where the dispute concerns income or assets located abroad. For an overview, see the page on tax audits.
What I see in my cases
Before discussing the merits, I first look at the limitation period and the regularity of the procedure: I have fairly regularly obtained the annulment of tax assessments on these grounds. Amicable remedies are then very useful, provided the file is well presented, and I attempt a negotiation almost every time.
I go to court fairly rarely: in my practice, around nine cases out of ten are settled directly with the tax authorities (an order of magnitude, which does not prejudge the outcome of a given case). I bring a case before the court when the tax authorities’ position seems to me genuinely questionable and the arguments are solid; the proceedings then last, as a general rule, around two and a half years.
FAQ
Must the disputed tax be paid while the claim is being examined?
In principle yes: a claim does not suspend payment. The taxpayer may, however, request a stay of payment in the claim; guarantees may then be required where the amount in dispute exceeds €4,500.
How long do the tax authorities have to reply?
In principle six months, a period they may extend by three months by informing the taxpayer. If no decision is taken within this period, the taxpayer may refer the matter to the court.
Can a claim be used to have a tax treaty applied?
In some cases, yes. Where foreign-source income has been taxed in France without taking account of the applicable tax treaty (which may provide for an exemption with the effective rate method or a tax credit), a claim filed within the time limits may, depending on the case, make it possible to have the assessment corrected; only an analysis of the situation by a lawyer can determine whether or not the treaty leads to this exemption or credit.
