Le lien vers cette page a été envoyé avec succès aux destinataires.
Tax Claims
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Are you challenging the validity or regularity of your tax? You can make a claim. You have to meet certain deadlines. This does not exempt you from paying tax, but you can ask to defer payment (we are talking about reprieve). If you don't get a response within 6 months or if you're not satisfied with the response, you can go to court.
What applies to you ?
If your friendly demarches have not come up with a solution that suits you, you can make a claim.
This claim must relate to one of the following taxes:
- Income tax
- Real estate wealth tax
- Local taxes (property tax on built property or residential tax on second homes for example)
You can only make a claim for yourself or your home.
You can make a claim in 4 ways:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Online
Send your complaint on your Private Space, under the "Contact Us" section of your email.
By mail
Send your complaint by simple letter on free paper to your public finance center (contact information is included on your tax notice).
Who shall I contact
The mail should contain the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Grounds for complaint
- Supporting documents (as appropriate, copy of the tax assessment notice, copy of the assessment notice, document justifying the amount of the deduction or payment in the case of tax levied by means of withholding tax)
Please note
in case of error on the receiving service, your complaint is transmitted to the competent service.
At the counter
Go to your public finance center.
Who shall I contact
By telephone
Contact your public finance center directly.
Who shall I contact
Répondez aux questions successives et les réponses s’afficheront automatiquement
Contested amount less than €4,500
You can ask to defer payment of the tax you are contesting.
The stay of payment shall defer payment until a final decision has been taken on the claim, either by the administration or by the competent court.
If your claim is rejected, you will have to pay:
- The disputed tax
- An increase of 10% for late payment
Contested amount over €4,500
You can ask to defer payment of the tax you are contesting.
Guarantees are needed to cover the amount of the disputed rights (e.g. a bank guarantee).
The accounting officer responsible for recovery may take precautionary measures in the following cases:
- No guarantee
- Guarantees deemed insufficient
The stay of payment shall defer payment until a final decision has been taken on the claim, either by the administration or by the competent court.
If your claim is rejected, you will have to pay:
- The disputed tax
- An increase of 10% for late payment
FYI
the decision rejecting the guarantees and the taking of precautionary measures may be challenged before the competent court.
The claim period varies depending on the type of tax:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Income tax
The complaint must be made before 31 December of 2e the year following the year in which the tax is collected (indicated on the tax notice).
Example :
The deadline expires on December 31, 2025 for income tax assessed in 2023.
Local taxes
The claim must be made before 31 December of the year following the year in which the tax indicated on the tax assessment notice is collected.
Example :
The deadline is 31 December 2024 for the property tax assessed in 2023.
Real estate wealth tax
The complaint must be made before 31 December of 2e the year following the year in which the tax is collected, as indicated on the tax assessment notice.
Example :
The deadline expires on December 31, 2025 for income tax assessed in 2023.
Specific time limits apply in specific cases:
Répondez aux questions successives et les réponses s’afficheront automatiquement
New Tax Notice
If you send a new tax notice (tax notice corrected due to shipping errors), you can submit a claim.
The claim is open until December 31 of the year following the year you received the new tax notice.
Tax erred
If you make a false or duplicative tax assessment, you can file a claim.
The claim is possible until December 31 of the year following the year in which you became certain of the existence of the unduly imposed contribution.
Recovery or rectification procedure
If you are subject to a rectification procedure, you may submit a complaint until 31 December of 3e year following the year in which the proposal for rectification took place.
Example :
If you are subject to a rectification process in 2023, you have until December 31, 2026, to file a claim.
Withholding tax and direct debits
In the case of withholding tax and deduction (for example for certain income from movable property), you can submit a claim until 31 December of the year following the year in which the deductions were made.
Example :
For a 2023 direct debit, you have until December 31, 2024, to submit a claim.
The administration has 6 months to answer you, giving reasons for its decision.
If they need more time, they should let you know.
This additional period shall not exceed 3 months.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Your claim is accepted
If your claim is accepted in full, you will receive a rebate or refund notice.
You are then reimbursed for overpayments.
Your claim is denied
If your claim is rejected or partially accepted, you will receive the decision by letter RAR: titleContent.
You then have 2 months to challenge it and go to court.
You can go to court in the following cases:
- You're not satisfied with the decision
- You did not receive a response 6 months after your complaint
The remedy depends on the type of tax:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Income tax
You can enter the administrative tribunal within two months of receipt of the decision of the administration.
The competent administrative tribunal shall be the one on which the place of taxation depends.
Who shall I contact
Local taxes
You can enter the administrative tribunal within two months of receipt of the decision of the administration.
The competent administrative tribunal shall be the one on which the place of taxation depends.
Who shall I contact
Property Advertising Tax, Stamp Duty, Registration Fees
You can enter the court of law within two months of receipt of the decision of the administration.
The competent court is the court on which the tax revenue for collection depends or the court on which the situation of the property depends if the dispute concerns the value of the property.
Who shall I contact
Real estate wealth tax (IFI)
You can enter the court of law within two months of receipt of the decision of the administration.
The competent court is the court on which the tax revenue for collection depends or the court on which the situation of the property depends if the dispute concerns the value of the property.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Book of tax procedures: Articles L190 to L190 ALitigation jurisdiction for tax claims (Article L190)
- Book of tax procedures: Articles L277 to L280Suspension of payment
- Tax Procedure Book: Articles R*190-1 to R*190-3Service receiving the complaint (R*190-1 to R*190*2)
- Tax Procedures Book: Articles R*196-1 to R*196-6Time limit for making a claim: income tax (R*196-1) and local taxes (R*196-2)
- Tax Procedures Book: Articles R*198-1 to R*198-10Time limit for deciding on a complaint (Article R*198-10)
- Tax Procedures Book: Articles R*277-1 to R*277-8Suspension of payment
- Taxes: access your Special Space
Online service
FAQ
- Amicable remedies in tax mattersService-Public.fr
- After rejecting my complaint, I want to take the matter to courtMinistry of Finance
- I want to challenge a tax: I make a claimMinistry of Finance