The ESFP (in-depth examination of a taxpayer’s personal tax situation, examen contradictoire de la situation fiscale personnelle) is a tax audit reserved for individuals. The tax authorities do not simply reread your return: they compare it with your assets, your accounts and your lifestyle. This procedure is a source of concern, because it touches on the household’s private sphere. It is nevertheless governed by precise rules that frame the tax inspector’s action.
This article explains how the ESFP works, your rights during the audit and its possible outcomes. It does not replace an analysis of your file: every situation is different.
What is a French personal tax audit (ESFP)?
Article L. 12 of the French Tax Procedure Code (Livre des procédures fiscales, LPF) defines the ESFP. It targets individuals in respect of income tax. They may be domiciled in France or not, provided they have income tax obligations there. The tax authorities check the consistency between the income declared and the household’s real situation. Three elements serve as points of comparison: the household’s assets, cash position and lifestyle.
The idea is simple: your spending and the growth in your wealth must be explainable by your resources. For example, a large purchase paid for outright calls for an explanation if the income declared appears low. A discrepancy does not by itself prove fraud. The very purpose of the ESFP is to compare these data and to gather your explanations.
How long does an ESFP last?
The law limits the duration of the audit. On pain of nullity, the examination cannot extend over more than one year from receipt of the notice of audit. The text does, however, provide for cases where this period can be extended. The starting point is therefore receipt of the notice, not the first meeting with the tax inspector.
The notice of audit deserves careful reading. Under Article L. 12 of the LPF, it lists the accounts known to the tax authorities for which they are asking financial institutions to produce statements. You therefore know from the outset which accounts the tax authorities already know about. Gathering your own statements for these same accounts is a useful first step.
The right to be assisted by a lawyer
Article L. 47 of the LPF requires the notice of audit to mention your right to be assisted by an adviser. This statement is required on pain of nullity. You can therefore choose a lawyer as soon as you receive the notice, without waiting for the first questions. Early involvement makes it possible to organise the documents and prepare each exchange with the tax inspector. Our page on the tax audit lawyer presents the other audit procedures.
Requests for clarification and justification: why your answers matter
During the ESFP, the tax authorities can rely on Article L. 16 of the LPF. This text allows them to request clarification and justification, in particular on assets held abroad or income from such assets. Questions typically concern the origin of a bank credit, a transfer or a purchase. Each answer must be precise, documented and consistent with the previous ones.
The risk of a default assessment
Silence has serious consequences. Under Article L. 69 of the LPF, taxpayers who have failed to answer these requests are subject to a default assessment (taxation d’office) to income tax. The tax authorities then determine the tax bases themselves. Never leave a request unanswered, and have your explanations reviewed before sending them.
Notification and the direct taxes committee
At the end of the audit, the tax authorities notify their conclusions. In the case of a default assessment, Article L. 76 of the LPF requires the bases and terms of assessment to be notified at least thirty days before the tax is put into collection. This notification interrupts the statute of limitations. Our guide on responding to a proposed tax reassessment details how to challenge upward adjustments.
Where the default assessment results from Article L. 69 after an ESFP, Article L. 76 allows the matter to be referred to the direct taxes committee (commission des impôts directs). This step makes it possible to discuss the disagreement before a body separate from the audit department. It should be prepared with the same care as the written answers. Our article on the direct taxes committee and the lawyer’s role (in French) explains when and how to refer a matter to it.
Who must prove what? The burden of proof
The question of proof weighs heavily on the outcome of an ESFP. Article L. 193 of the LPF sets a clear rule. Where tax is assessed by default, the burden of proof lies with the taxpayer who seeks discharge or reduction. After a default assessment, it is therefore up to you to show that the bases used are inaccurate. This rule highlights the importance of the answers given during the audit.
How should you prepare for an ESFP?
Preparation begins as soon as you receive the notice. Gather the statements of all your accounts, in France and abroad, for the period under audit. Then reconstruct the origin of the main credits: salaries, gifts, family loans, sales or repayments. Keep the corresponding notarial deeds, loan agreements and transfer records.
Also check that your lifestyle is consistent with your declared income. A large expense must be explainable by an identified resource. Do not answer in haste, because an inaccurate explanation is difficult to correct afterwards. Assistance from a tax lawyer makes it possible to structure the file before each exchange.
Finally, think about accounts held outside France. Article L. 16 expressly covers assets held abroad and income from such assets. It is better to identify these points before the tax inspector does and to discuss them with your adviser. A response strategy is built from a complete file, not question by question.
Key points
- The ESFP checks the consistency between your declared income, your assets, your cash position and your lifestyle (Article L. 12 of the LPF).
- Its duration is limited to one year from receipt of the notice of audit, on pain of nullity, unless extended.
- The notice must mention your right to be assisted by an adviser (Article L. 47 of the LPF).
- Failing to answer requests under Article L. 16 exposes you to a default assessment (Article L. 69 of the LPF).
- After a default assessment, the burden of proof lies with you (Article L. 193 of the LPF).
Have you received a notice of examination of your personal tax situation? Our tax team, headed by Harry Allouche (Maître), assists you at every stage of the audit. Get in touch with us via our contact page.
FAQ
What is an ESFP?
The in-depth examination of a taxpayer’s personal tax situation is an audit of the income tax of individuals (Article L. 12 of the LPF). The tax authorities check the consistency between the income declared and the household’s assets, cash position and lifestyle.
How long can a French personal tax audit last?
On pain of nullity, the ESFP cannot extend over more than one year from receipt of the notice of audit. Article L. 12 of the LPF does, however, provide for cases where this period can be extended.
Can you be assisted by a lawyer during an ESFP?
Yes. Article L. 47 of the LPF requires the notice of audit to mention, on pain of nullity, the right to be assisted by an adviser. You can appoint a lawyer as soon as you receive the notice.
What happens if you do not answer the tax authorities’ requests?
Taxpayers who fail to answer requests for clarification or justification under Article L. 16 are subject to a default assessment to income tax (Article L. 69 of the LPF). The burden of proof then lies with them to challenge the assessment (Article L. 193 of the LPF).
Can the matter be referred to the direct taxes committee after an ESFP?
Yes, where the default assessment results from Article L. 69 after an ESFP. Article L. 76 of the LPF then allows referral to the direct taxes committee. The bases of the default assessment are notified at least thirty days before the tax is put into collection.
Official sources
- Article L. 12 of the French Tax Procedure Code (examination of personal tax situation): Légifrance (in French)
- Article L. 47 of the French Tax Procedure Code (notice of audit and assistance by an adviser): Légifrance (in French)
- Article L. 16 of the French Tax Procedure Code (requests for clarification and justification): Légifrance (in French)
- Article L. 69 of the French Tax Procedure Code (default assessment): Légifrance (in French)
- Article L. 76 of the French Tax Procedure Code (notification of the default assessment): Légifrance (in French)
- Article L. 193 of the French Tax Procedure Code (burden of proof): Légifrance (in French)
Law verified as at 5 October 2026. Content written under the responsibility of Harry Allouche (Maître). This content provides general information and is not legal advice. Every situation is different: the firm commits to the means it deploys, with no promise of outcome.
