Mutual remedies in tax matters

Verified 22 May 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Do you disagree with the tax authorities for a problem with the declaration, calculation or payment of tax? You have 3 amicable remedies. You can go to the next level if the disagreement persists. We tell you what you need to know.

Step-by-step approach

Before any amicable recourse, you must make a claim to the tax authorities.

For example, if you want to report an error or dispute the calculation and amount of a tax.

FYI  

Filing a claim does not exempt you from paying the relevant tax. If your claim is accepted, the amount paid will be refunded.

You can deposit your online complaint.

Address your complaint on your Public Finance area, in the "Contact us" section of your email.

Taxes: access your Public Finance area

Prepare a folder containing the information to be provided:

  • Your name and address
  • Name and characteristic of the tax concerned
  • Reasons for the claim
  • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

The tax administration must process your request within 6 months.

The status of your application is indicated in your Public Finance area.

You will be notified by email of the processing of your request.

You will be able to consult the administration's response by logging into your Public Finance area.

You can use one of the following ways:

Répondez aux questions successives et les réponses s’afficheront automatiquement

By post

Send your complaint by simple letter on free paper to your public finance center (contact details are on your tax notice).

Prepare a folder containing the information to be provided:

  • Your name and address
  • Name and characteristic of the tax concerned
  • Reasons for the claim
  • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

Your mail must have your handwritten signature.

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.

Prepare a folder containing the information to be provided:

  • Your name and address
  • Name and characteristic of the tax concerned
  • Reasons for the claim
  • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

By phone

Contact directly your public finance center.

Prepare a folder containing the information to be provided:

  • Your name and address
  • Name and characteristic of the tax concerned
  • Reasons for the claim
  • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

The tax authority must process your request within 6 months.

You will be informed in writing of his response.

The departmental tax conciliator may, if he considers it justified, modify the decision initially taken by the tax service.

Conditions

If you feel that your request has not been satisfactorily processed, you can refer the matter to the departmental tax conciliator.

For example, if you are in one of the following situations:

  • Rejection or partial admission of a claim
  • Rejection of an ex gratia application for remission of penalties
  • Refusal of a payment period.

Warning  

If you go to the tax conciliator, you still have to pay the amounts that the tax authorities are asking you to pay. In addition, the time limit for bringing legal proceedings (2 months) is not interrupted. But you can go to court at the same time as you go to the mediator.

The local departmental conciliator is competent for the following matters:

  • Tax problem you are facing
  • Claim on the quality of service of the tax administration.

However, the tax conciliator is not competent to deal with the following situations:

  • Procedure for auditing accounts or examining a personal tax situation
  • Dispute concerning the land advertising
  • Application having been the subject of a request to the President of the Republic, the Prime Minister, the Minister of Finance, the Defender of rights, a member of parliament or a local elected official.

Approach

You can contact the departmental tax conciliator by one of the following means:

  • Mail
  • Postal mail.

The contact details are indicated in the refusal decision that the tax administration has addressed to you.

Who shall I contact

You must attach your credentials to your shipment.

The conciliator undertakes to answer you within 30 days to inform you of its decision, or the status of your application for the most complex cases.

If you are not satisfied with the decision of the tax conciliator, you can refer the matter to the Ombudsman of the Economic and Financial Ministries.

The Ombudsman is an independent person, subject to an obligation of neutrality.

Recourse to the Ombudsman is free.

Conditions

You can refer the matter to the Ombudsman of the Economic and Financial Ministries only if you have performed a 1re approach without having obtained satisfaction.

For example, if you are in one of the following situations:

  • Rejection or partial admission of a claim
  • Rejection of an ex gratia application for remission of penalties
  • Refusal of a payment period.

The mediator is competent to help you resolve a dispute, in particular with the following administrations:

  • Tax Administration
  • State Pensions Service (calculation and payment)
  • Anah: titleContent (payment of aid)
  • Customs.

The mediator has jurisdiction in particular if the dispute concerns the following subjects:

  • Calculation or payment of tax
  • Corrections following a tax inspection
  • Payment of fines
  • Customs fees.

If your complaint concerns the declaration, calculation or payment of tax, you must have previously contacted the departmental tax conciliator.

Warning  

If you refer the matter to the mediator, you must still pay the amounts that the tax authorities claim from you. In addition, the time limit for bringing legal proceedings (2 months) is not interrupted. But you can go to court at the same time as you go to the mediator.

Approach

You can enter the mediator by directly online :

Request mediation from the Ombudsman of the Economic and Financial Ministries

You can enter the mediator by plain mail :

Who shall I contact

  • Ombudsman of the Ministry of Economy and Finance

    PO Box 60153

    14010 CAEN Cedex 1

    (a simple letter is enough)

Please note

Remember to indicate the contact details of the service that made the decision that leads you to refer the matter to the mediator.

Your application must specify the information following:

  • Description of your problem (purpose and reasons for your request)
  • References of the service concerned
  • Contact details (address and telephone number)
  • Copy of correspondence exchanged with the administration concerned.

You will receive, usually within 2 days, a acknowledgement whether your request for mediation is admissible.

More than 80% of applications are recommended within less than 3 months.

The mediator examines your file and formulates a recommendation to the service concerned.

If the administration does not agree to follow this recommendation, the mediator may refer the case directly to the Minister of Economy and Finance. The latter will decide what action to take.

The 4 points to know before filing an amicable appeal with the tax administration

  1. You have 3 remedies amicable: complaint to the tax service, departmental tax conciliator, mediator of economic and financial ministries.
  2. You must obligatory start with a complaint to the relevant tax office.
  3. If you file an appeal, you must still pay the amounts that the tax administration is asking for.
  4. If your claim relates to filing, calculating or paying tax, you must have entered the tax conciliator before referring the matter to the mediator.

Who can help me?

Find who can answer your questions in your region

  • For general information

    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