Tax Ruling

Verified 29 October 2026 - Public Service / (Prime Minister)

A tax text does not seem clear to you or you do 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 view of your situation. Ec tax ruling is a guarantee of security. It engages the tax services. We tell you what you need to know.

You can ask the administration about one 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 charges provided for in the General Tax Code.

The answer to your request is a tax ruling.

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 any difficulties for tax services, it is a request for information, not a ruling.

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

You need to search the Bofip (Official Bulletin of Public Finances) - Taxes.

The descriptions are included (anonymously).

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

Warning  

If you find your answer, you can apply the published solution, provided you comply strictly with it.

Deadline

You have to apply before the deadline for making your declaration.

If there is no reporting obligation, you must apply for a rescript within one of the following deadlines:

  • Before the date of payment of the tax concerned
  • Before carrying out the operation you are considering.

Content of the application

Your request must contain the following information :

  • Name (or company name for a company)
  • Address, phone number, email address
  • Presentation of your situation (precise, complete and sincere)
  • The tax text and analysis you make of it (if possible).

Recipient and submission of the application

You can submit your request by one of the following means:

Répondez aux questions successives et les réponses s’afficheront automatiquement

On the internet

You can make your request in your Public Finance area (section Other services, then Request a prescription) :

Apply for a tax ruling online

By post

You can use the prescribed template offered on the tax website:

Submit an application for a tax ruling

You must send your request by post RAR: titleContent (or by any other means of proving receipt).

You must send your request to the department of public finance in which you file your tax returns.

The request may also be sent to the French public finances general directorate's headquarters, which will transfer it to the relevant departmental directorate.

Deadline for the tax authorities to reply

The administration responds to you within 3 months maximum from receipt of your request.

In the event of an incomplete application, the deadline runs from the receipt of the requested supplements.

In case of disagreement with the response of the tax administration, you can request a second review of your request.

You must make the same application than the one initially sent, without adding any new elements.

Please note

If you want to submit a new item, you can submit a new rescript request.

You must send your request by the same means and to same recipient than your 1re request:

Répondez aux questions successives et les réponses s’afficheront automatiquement

On the internet

You can make your request via the secure messaging of your personal space on the tax website:

Taxes: access your Public Finance area

Click on the "Other Services" tab.

You can access the "Request a prescription" section.

Choose "2. Submit my appeal to the second examination", then "Access the form".

You can complete the second examination application form.

By post

You must send your request by post RAR: titleContent (or by any other means of proving receipt).

You must send it to the service that responded to your initial request.

Who shall I contact

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

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

You can ask to be heard.

The tax administration reply within 3 months after receiving your request for a second examination.

Warning  

If you decide not to apply the opinion issued by the administration, you take the risk of a tax adjustment in case of control.

The rescript commits the administration on the assessment of your situation.

Conditions to be respected

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

  • You follow the position or indications communicated by the administration
  • You're acting in good faith
  • Your situation is the same as that on which the administration has taken a position.

End of warranty

The warranty ends in the 3 cases following:

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

FYI  

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