Tax relief and claims: challenging or reducing your direct taxes
A CFE, CVAE or property tax notice may contain an error in base, rate or exemption. A claim filed on time lets you request correction or relief.
Relief, reduction, claim: what do they mean?
A relief (dégrèvement) is a discharge or reduction of tax granted by the authority, either automatically when conditions are met, or at the taxpayer’s request. A claim (réclamation) is the step by which a business challenges the amount of a tax or requests relief.
Common grounds include: an error in rental value or surface area, an establishment closed or sold but still taxed, an exemption not applied, double taxation, a badly calculated minimum base, or the cap on the territorial economic contribution based on added value.
Which deadlines apply?
The deadline depends on the tax concerned. According to the authority:
| Type of tax | Claim deadline |
|---|---|
| CFE, CVAE, property taxes and related taxes | Until 31 December of the year following the year the tax roll was issued for collection |
| Other business taxes (VAT, corporate income tax, etc.) | Until 31 December of the second year following the year of payment, collection or the event giving rise to the claim |
| After a tax audit | Until 31 December of the third year following the year of the adjustment proposal, in certain cases |
A claim filed before collection, payment or the event that justifies it is in principle inadmissible: it can however be resubmitted within the deadline. Source: when to claim, on impots.gouv.fr (in French).
How to file a claim
Payment of the notice generally remains due during the review, unless a payment deferral is requested under the conditions provided. Relief granted may give rise to a refund.
When is a claim useful?
- after a change of situation not taken into account (closure, sale, reduced surface);
- where the rental value or category of the premises is open to challenge (see property taxes and CFE);
- where the business is entitled to an exemption or cap that was not applied;
- where CVAE was calculated on an inaccurate scope (see CVAE);
- for a payroll tax or vehicle tax calculated on wrong data.
Common mistakes
- Claiming too late for lack of notice monitoring.
- Challenging without a precise ground or supporting documents.
- Claiming before collection, which makes the request inadmissible.
- Stopping payment while waiting for a reply, risking surcharges: see penalties and late-payment interest.
- Not correcting the returns that caused the error.
How Hanoutax helps
Hanoutax, a tax mandatary acting under a written mandate, can check your notices, spot discrepancies, prepare and file the claim or relief request, handle the dialogue with the authority and follow what comes next. No outcome is guaranteed: the decision belongs to the authority. The scope is set by the power of attorney with the tax authorities.
See also our common tax mistakes of foreign companies.
FAQ
What is the deadline to challenge CFE?
In principle until 31 December of the year following the year the tax roll was issued for collection.
Must I pay while my claim is reviewed?
In principle yes, unless a payment deferral is granted. Relief granted leads to a refund.
How do I file the claim?
Through the secure messaging of the professional space on impots.gouv.fr, with the grounds and supporting documents.
What is the difference between a claim and relief?
The claim is the request; the relief is the reduction or discharge granted by the authority.
Can a foreign company file a claim?
Yes, like any liable business, directly or through an authorised mandatary.
Does Hanoutax guarantee a claim will succeed?
No. We prepare and follow the request; the outcome depends on the authority’s review.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.
A notice to have checked?
See also