Tax Rescript

Verified 29 September 2022 - Directorate for Legal and Administrative Information (Prime Minister)

A tax text does not seem clear to you or do you not see how to apply it to your situation? You can query the administration. His answer gives you his interpretation of the tax texts in the light of your situation. This tax rescript is a guarantee of security. He hires the tax services.

You can query the administration on any of the following questions:

  • Interpretation of a tax text
  • Assessment of your situation with regard to a tax text

Your question may relate to all taxes, duties and taxes provided for in the General Tax Code.

The answer to your request is a tax prescribed.

The following topics are in particular concerned:

  • Income tax
  • Local taxes
  • Gift/inheritance tax

For example, you can ask if your situation allows you to benefit from a tax reduction.

Please note

if your question does not raise a problem for tax services, it is a request for information, not a prescription.

Before you ask the administration, you can check whether they have already answered a question about the situation.

You need to do a search in the Bofip (Official Fiscal Bulletin) - Taxes. The prescriptions are included (anonymously).

This may allow you to find the answer to your question, if it has already been asked by another taxpayer.


if you find your answer, you can apply the published solution, as long as you comply strictly with it.

How soon can you apply?

You must apply before the deadline for filing your return.

In the absence of a reporting obligation, you must apply for a prescription within one of the following deadlines:

  • Before the date of payment of the tax concerned
  • Before the operation you plan to perform

How do I apply?

Your request must be in writing and contain the following information:

  • Name (or business name for a company)
  • Address, phone number, email address
  • Presentation of your situation (accurate, complete and sincere)
  • The tax text concerned and your analysis of it (where possible)

You can use the prescribed template provided on the Taxes website.

Prescription Request Template

To whom should the request be addressed?

You must send your request to the Public Finance Department of the department where you file your tax returns.

The request may also be sent to the central services of the General Directorate of Public Finance.

You must send your request by any means that provides proof of receipt. For example, by mail RAR: titleContent.

What is the response time?

The administration will respond to you within 3 months maximum from the receipt of your request.

In the case of an incomplete application, the time limit shall run from the receipt of the requested supplements.

If you disagree with the tax administration’s response, you can request a second review of your application.

You must make this new request under the following conditions:

  • Same rules as for your initial request (content and submission)
  • No new items

You must submit your request in a maximum period of 2 months after receiving the administration's response to your 1re demand

Your request will be reviewed by a group of representatives from the tax administration.

You can ask to be heard.

The tax administration will respond to you within 3 months of receiving your request for a second examination.

Please note

if you decide not to apply the advice of the administration, you run the risk of a tax adjustment in the event of an audit.

The prescriber commits the administration to the assessment of your situation.

What are the conditions to be met?

The tax ruling commits the administration not to question your tax situation if you meet the following 3 conditions:

  • You are following the position or indications provided by the administration
  • You're acting in good faith
  • Your situation is the same as the one on which the administration has taken a position

When does the warranty stop?

The warranty ends in the following 3 cases:

  • Your situation is no longer the same as the one you submitted in your application
  • The legislation applicable to your situation has evolved
  • The administration changes its assessment of the situation you presented to it


if the administration changes its position, its new assessment applies from the day you are informed of the change, and only for the future.

Who can help me?

Find who can answer your questions in your region