Finance & Taxation
Personal Taxation in France
- 1. Overview
- 2. Top Tips
- 3. Income Tax Liability
- 4. Income Tax Return
- 5. Calculating Income Tax Liability
- 6. Payment of Income Tax
- 7. Social Security Contributions
- 8. Taxation of Investment Income
- 9. Local Property Taxes
- 10. French Wealth Tax
- 11. Capital Gains Tax
- 12. Gifts Tax
- 13. Tax Inspection
- 14. Tax Complaints
Guides to France
Property in France
- Buying property in France
- Buying off-plan in France
- French property auctions
- SCI Ownership
- French property rights
- Renting property in France
- Selling property in France
Building & Renovation
- Building a house in France
- French planning system
- Property renovation in France
- French property rights
- French Mobile Homes
Work & Business
Money & Taxation
- Banking in France
- French mortgages
- Currency Exchange
- Taxes in France
- French inheritance
- French home insurance
Living in France
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Helpful Links
News
Services
- French Health Insurance
- French Home Insurance
- Inheritance Tax & Law Consultancy
- French Planning
- Transfer Money to France
- Metric Unit Conversion
If you require advice and assistance with the purchase of French property and moving to France, then take a look at the France Insider Property Clinic.
13. Tax Inspections in France
- Levels of Tax Control
- Tax Penalties & Sanctions
- Recovery of Unpaid French Taxes
- French Tax Claims
- Determination of Tax Status
13.4. French Tax Claims
If you consider there is an error in your tax assessment you have two years in which to contest the assessment.
The process is called a réclamation.
So, for instance, in the case of your tax return for 2018 relating to income earned in 2017, you have until 31 December 2019 to make your claim.
This period is reduced to one year for local taxes. So for local taxes paid in 2018, you have until 31 Dec 19 to make a claim.
You need to submit your case to the Centre d’impôts whose address is shown on your tax notice.
The tax office have up to six months to reply, which may be extended for a further three months.
You cannot withhold payment of the tax, despite the fact you may be contesting it. If you win your claim, the tax office will send you a cheque.
Next: Determination of Tax Status in France
Back: Time Limits for Recovery
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