French tax

What do you risk if you are late with your French tax return?

Income tax declarations open in France in April but the deadlines vary according to your method of declaration and your place of residence. Here are the deadlines:

  • Online: Residents of departments 0 to 19, deadline: 11:59 p.m. on May 24

  • Online: Foreign residents: May 24

  • Online: Departments 20-54: 11:59 p.m. May 31

  • Paper declarations for all departments: 11:59 p.m. on May 31

  • Foreign residents declaring by paper form: May 31

  • Departments 55-976: 11:59 p.m. June 8

Read more: Deadline for paper tax returns in France extended to end of May

What happens if you miss the deadline?

If you do not declare when required or if you miss the deadline, you risk:

The amount of tax increases as follows:

  • 10% if you have not received a formal notice formal notice warning letter;

  • 20% if you have received a formal notice and you return your declaration within 30 days of receipt of this formal notice

  • 40% if the declaration was filed 30 days or more after receipt of a formal notice.

Note that if the tax authorities discover an undeclared activity, such as undeclared work, an 80% increase will be applied, without it being necessary to send a formal notice.

Monthly interest

In addition, filing late also results in the payment of interest at 0.2% of your tax bill, per month late until the end of the month in which you finally file your return.

Is there leniency for late returns?

Certain circumstances, such as death or illness in the family, may allow the granting of an extension of time. This can be requested from the tax authorities.

They specify: “This can be examined on a case-by-case basis, after analysis of the personal situation of the applicant.

To do this, you must send a written request to the tax authorities, attaching form 4805-SD and the supporting documents requested.

What if you don’t make any statement?

The central tax administration of the DGFiP told Actu.fr that a case-by-case approach is again applied.

They specify: “In the event of failure to declare, depending on whether the omission is in good or bad faith, penalties apply. In all cases, the tax is due plus and/or late payment penalties depending on the duration.

What if you declared on time but noticed an error in your declaration?

If the error is genuine “human error,” the tax office is lenient with corrections.

Your tax amount will not be subject to an increase, but you will be liable for late payment interest on the amount if you did not notice the error until after the deadline has expired. Tax sources told French media last year that this rate had been reduced to 0.1% and was only applied from July 1.

Changes to online declarations can be made until the tax notice assessments are issued at the end of the summer. After that the Correct my statement the service is open to subsequent modifications via your personal space on the tax website from the beginning of August. Last year it was open from August 4 to December 15.

If you declared on paper and realize that you made a mistake or forgot to declare something (before you received your tax notice) print a new version of the corresponding blank forms, fill them in correctly and

write at the top: CORRECTIVE, CANCELED AND REPLACED DECLARATION. Send it to the tax office by registered mail (recommended letter with receipt note).

If you have already received your notice, there is a formal procedure called complaint Instead.

Need help with your taxation in France? Order our digital tax guide Income tax in France 2022 now.

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