Inability to pay tax: request for ex gratia remission

Verified 25 July 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You have financial difficulties and can't pay all or part of your taxes? You can claim a reduction in the amount due (income tax or local taxes). We're talking about a request for gracious delivery. This request can be made in a number of ways. We'll tell you what you need to know.

If you have financial problems and can't pay your taxes, you can claim a rebate of the amount owing.

This discount can be partial or total.

The application may relate to the following taxes:

  • Income tax
  • Residential tax on second homes
  • Property tax

The request for remission may also relate to penalties and interest on late payment of any such taxes, or of any other taxes.

Warning  

Your request don't give up paya. Tax authorities may require you to pay taxes owing.

No request for a gracious remission is possible for the following taxes:

The application is reviewed based on your personal circumstances.

Specify the reason for your difficulties financial, for example:

  • Unpredictable loss of income (unemployment)
  • Exceptional circumstances (death of the spouse, separation, disability) or circumstances involving particularly high expenses (illness)
  • Disproportion between your tax debt and your income (due to arrears or recalls due to control).

Please note

You must not have intentionally put yourself in financial difficulty.

You must prepare your application by gathering the supporting documents for your situation, including:

  • Your income (salary slips, etc.)
  • Your expenses (rents, etc.)
  • If you are a married or a former couple, the income and expenses of the person you live with

You can apply for a free discount using one of the following methods:

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Online

You can apply from your Special Space.

Taxes: access your Special Space

At the counter

You can apply at the counter of your tax centres.

Bring the documents supporting documents of your situation.

By mail

You can send your request by simple mail.

Indicate the reasons that put you in financial difficulty and justify your request (e.g. unemployment, disability, illness).

Add the supporting documents of your situation.

You can fill out the form n°4805-SD to present in detail your situation:

Claim related to difficulties in paying taxes

Send it all to your tax center.

The tax administration is looking at your situation. It also takes into account your usual tax behavior (reporting, payment).

The administration shall have a period of 2 months to answer you.

If the administration has not replied to you within 2 months, your request is considered to be rejected.

This time limit is increased to 4 months in the following cases:

  • Particularly complex rebate request (the administration must notify you before the end of the 2-month period)
  • Transaction Request.

Please note

In case of dispute or dispute with the tax administration (for example, following a fiscal control), a transaction request may, under strict conditions, lead to a reduction in penalties and default interest due.

After reviewing your application, the taxes inform you of their decision:

  • Discount granted
  • Rebate granted subject to conditions (specified in the decision)
  • Rejection of your request.

If your rebate request is rejected, you can to seek another amicable remedy, by contacting one of the following authorities:

  • Departmental fiscal conciliator
  • Ombudsman of the Economic and Financial Ministries.

You can also challenge the rejection decision before the Administrative Court.

You have to go to the court of the place of taxation (usually the court of your domicile).

You must act within 2 months the notification of the decision rejecting the application.

Please note

You must file a request to the court of first instance, on free paper. The use of a lawyer is not mandatory.

Who can help me?

Find who can answer your questions in your region

  • For general information

    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

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)