Submitting a Preliminary Claim

The preliminary claim is the mandatory first administrative step for any tax dispute, before any possible appeal to the administrative court. It must be written and accompanied by necessary supporting documents.

This page explains how to draft this claim, what information and documents 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 want to contest any tax assessment or decision;
• You need this mandatory step before court appeal;
• You want to request refund of an amount paid in error;
• The deadline for the claim hasn't expired.

In all these cases, a written claim remains the essential step for any tax dispute.

Required information to include

• Your first and last name and tax number;
• The tax or decision concerned by the claim;
• The precise and detailed reason for your claim;
• The mandatory list of required documents (copy of the tax notice).

The more complete the claim with documents, the more you avoid formal rejection.

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: Preliminary claim

Dear Sir/Madam,

I am submitting a preliminary claim concerning [precise subject], 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

Why is this claim mandatory?

Because it's the first administrative step required before any possible legal challenge before the administrative court.

What are the mandatory documents?

A copy of the relevant tax notice is always necessary, plus other supporting documents.

How long does the response take?

Usually a few months, depending on file complexity.

What if my claim is rejected?

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

Can I submit multiple claims in the same letter?

It's preferable to submit a separate claim for each subject to facilitate processing.