Contesting a Tax Assessment

If you believe your tax amount is incorrect, you can submit a preliminary claim (réclamation préalable) to the tax office, a mandatory step before any appeal to the administrative court.

This page explains how to draft this appeal, what information to provide, and offers a ready-to-use letter template, plus a tool to automatically generate your personalized letter.

When should you write this letter?

• You received a tax notice you believe is incorrect;
• You noticed an error in calculating your taxable income;
• Reductions you're entitled to weren't considered;
• The deadline for appeal hasn't expired (end of the second year).

In all these cases, a written claim remains the mandatory first step for appeal.

Required information to include

• Your first and last name and tax number;
• The reference of the contested tax notice;
• The precise and detailed reason for your appeal;
• Supporting documents for your position.

The more detailed and well-documented the claim, the greater the chance of it being accepted.

Official letter template

Important note: the letter sent to the tax office must be written in French, as it is a French administration. Below is a template you can use as a basis.

[First name LAST NAME]
[Full address]
[Tax number]

Tax Office for Individuals of [City]
[Office address]

Written in [City], on [Date]

Subject: Contentious claim

Dear Sir/Madam,

I am contesting the amount of my [year] tax assessment, for the following reason: [reason].

[...]

→ The complete letter, tailored precisely to your situation and ready to send, is generated automatically in 3 minutes using the tool above.

Frequently Asked Questions

What's the deadline for appeal?

Until December 31 of the second year following the tax assessment year.

Do I need to pay the tax despite the appeal?

Yes, unless you explicitly request a payment suspension with justification.

What if my claim is rejected?

You can go to the administrative court within two months of rejection.

Is the claim free?

Yes, this process is completely free.

How long does the response take?

Usually a few months, depending on file complexity.