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Tax claims and legal remedies
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Do you dispute the validity or regularity of your tax? You can file a complaint. You have to meet certain deadlines. This does not exempt you from paying tax, but you can ask to defer payment (we talk about reprieve). If you do not receive a response within 6 months or if you are not satisfied with the response, you can take the matter to court. We tell you what you need to know.
What applies to you ?
You can contact the tax authorities if you notice an error or if you dispute the validity of your tax.
Your claim must be for one of the following taxes:
- Income tax
- Tax on real estate wealth
- Local taxes (property tax on built properties or housing tax on second homes for example).
You can make a claim for yourself or for your tax home.
You can also entrust a mandate to another person who represents you, or to call upon a lawyer.
You can make a claim by any of the following means:
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Online
Address your complaint on your private space, in the "Contact us" section of your email.
Taxes: access to your space Private
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristics of the tax concerned
- Reasons for the claim
- Supporting documents (as applicable, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax collected by withholding tax).
By post
Send your complaint by simple letter on free paper to your public finance center (contact details are on your tax notice).
Who shall I contact
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristics of the tax concerned
- Reasons for the claim
- Supporting documents (as applicable, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax collected by withholding tax).
Please note
In the event of an error on the receiving service, your complaint is forwarded to the competent service.
At the counter
See you at your public finance center.
Who shall I contact
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristics of the tax concerned
- Reasons for the claim
- Supporting documents (as applicable, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax collected by withholding tax).
By phone
Contact directly your public finance center.
Who shall I contact
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristics of the tax concerned
- Reasons for the claim
- Supporting documents (as applicable, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax collected by withholding tax).
You can apply for a stay of payment to the tax authorities, if you wish them to defer payment of the tax you are disputing.
Indicate this in your claim.
Warning
If your claim is rejected, you will have to pay a surcharge of 10%.
The rules differ depending on the amount you dispute:
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Disputed amount less than €4,500
You can ask to defer payment of the tax you are disputing.
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 both:
- The contested tax
- A surcharge of 10% for late payment.
Contested amount greater than €4,500
You can ask to defer payment of the tax you are disputing.
Guarantees are needed to cover the amount of the disputed duties (e.g. bank guarantee).
The accounting officer responsible for recovery may take precautionary measures in the following cases:
- Lack of 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 both:
- The contested tax
- A surcharge 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 according to the type of tax:
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Income tax
The complaint must be made before December 31 of the 2e year following the year of assessment the tax (indicated on the tax notice).
Example :
The deadline ends on 31 December 2028 for the income tax assessed in 2026.
Local taxes
The claim must be made before December 31 of the year following the year in which the tax indicated on the tax notice is collected.
Example :
The deadline ends on 31 December 2027 for the property tax collected in 2026.
Tax on real estate wealth
The complaint must be made before December 31 of the 2e the year following the year in which the tax was assessed, as indicated on the tax notice.
Example :
The deadline ends on 31 December 2028 for the income tax assessed in 2026.
Specific deadlines apply in certain specific cases:
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New tax notice
In the event of sending a new tax notice (tax notice corrected following shipping errors), you can submit a claim.
The claim is possible until December 31 of the year following the year in which you received the new tax notice.
Example :
You receive a new tax notice in 2026, and you have until December 31, 2027 to file a claim.
Wrongly assessed tax
In the event of a wrongly assessed or duplicative tax assessment, you may file a claim.
The claim is possible until December 31 of the year following the year in which you became aware of the existence of the unduly imposed contribution.
Example :
In March 2026, you became aware of a wrongly assessed tax, and you have until December 31, 2027, to file a claim.
Procedure for taking over or rectification
If you are the subject of a rectification procedure, you can submit a complaint until December 31 of thee year following the year in which the proposed correction took place.
Example :
If you are subject to a rectification procedure in 2026, you have until 31 December 2029 to submit a complaint.
Withholding tax and direct debits
In case of withholding tax and direct debit (e.g. for some movable income), you can submit a claim until December 31 of the year following the year in which the deductions were made.
Example :
For a direct debit made in 2026, you have until December 31, 2027 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 is a maximum of 3 months.
The situation then depends on the administration's response:
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Your claim is accepted
If your claim is accepted in full, you will receive a notice of relief or restitution.
You are then reimbursed for overpayments.
Your claim is partially accepted
If your complaint is partially accepted, you will receive the decision by letter RAR: titleContent. The decision shall be reasoned.
Then you have 2 months to challenge it and bring the matter before the courts.
Your claim is denied
If your complaint is rejected or partially accepted, you will receive the decision by letter RAR: titleContent. The decision shall be reasoned.
Then you have 2 months to challenge it and bring the matter before the courts.
You can take the following cases to court:
- You are not satisfied with the decision
- You did not receive a response 6 months after your claim.
The remedy depends on the type of tax:
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Income tax
You can enter the administrative tribunal within 2 months of receipt of the decision of the administration.
The competent administrative court shall the place on which the place of taxation depends.
FYI
You can present your query yourself or have a lawyer assist you.
Local taxes
You can enter the administrative tribunal within 2 months of receipt of the decision of the administration.
The competent administrative court shall the place on which the place of taxation depends.
You can present your query yourself or have a lawyer assist you.
Land Advertising Tax, Stamp Duty, Registration Fees
You can enter the court of law within 2 months of receipt of the decision of the administration.
The competent court is the one on which the tax revenue charged with the recovery depends or the one on which the situation of the property depends if the dispute concerns the value of this property.
Who shall I contact
FYI
The use of a lawyer is mandatory.
Property Wealth Tax (IFI)
You can enter the court of law within 2 months of receipt of the decision of the administration.
The competent court is the one on which the tax revenue responsible for the recovery depends or the one on which the situation of the property depends if the dispute concerns the value of this property.
Who shall I contact
FYI
The use of a lawyer is mandatory.
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Court with jurisdiction over tax claims (Article L190)
Stay of payment
Service to which the complaint is addressed (R*190-1 to R*190*2)
Deadline for filing a claim: income tax (R*196-1) and local taxes (R*196-2)
Deadline for deciding on a complaint (Article R*198-10)
Stay of payment
Online service
Service Public
Ministry of Finance
Ministry of Finance