A default assessment (taxation d’office) allows the French tax authorities to set your tax themselves when a mandatory return has not been filed. The amount then no longer rests on your figures, but on the information held by the tax office. The procedure also places the burden of proof on you, which makes any challenge harder. However, it is subject to strict conditions laid down in the French Tax Procedure Code (Livre des procédures fiscales, LPF).
Our firm of tax lawyers, based in Paris (8th arrondissement), acts as soon as you receive a formal notice or a notice of default assessment. The tax team is headed by Harry Allouche (Maître), a lawyer (avocat) admitted to the Paris Bar and the Quebec Bar. This page sets out the cases of default assessment, the deadlines to watch and the means of defence. It does not replace an analysis of your file: every situation is different.
When can the French tax authorities assess you by default?
Article L. 66 of the LPF lists the situations concerned. They all start from the same finding: a return or a deed was not filed within the legal deadline. Four categories of taxes are concerned.
- Income tax (1°): general income tax return not filed within the legal deadline, or undeclared disposal gains, subject to Article L. 67.
- Corporate income tax (2°): tax return on profits not filed, subject to Article L. 68.
- VAT and turnover taxes (3°): returns not filed.
- Registration duties (4°): return or deed not presented, subject to Article L. 67. The article also covers the IFI (French real estate wealth tax) taxpayer who has not stated the net taxable value of their assets in their income tax return.
Default assessment for VAT
A VAT default assessment targets a business that does not file its turnover tax returns. The tax office then assesses the tax due itself, based on the information in its possession. For a company, the risk may concern both VAT and corporate income tax if several returns are missing. A quick inventory of the returns not filed lets you measure the company’s real exposure.
The formal notice: thirty days to put things right
For income tax and registration duties, a default assessment is not immediate. Article L. 67 first requires a formal notice (mise en demeure) to be sent. The tax authorities can only assess you by default if you have not put things right within thirty days of its service. For an inheritance tax return, this period is extended to ninety days.
This deadline is your main room for manoeuvre. Filing within thirty days rules out a default assessment and limits the late-filing surcharge to 10%. Beyond that, the surcharge rises to 40%. A well-prepared voluntary tax disclosure therefore has a direct impact on the final cost.
Cases where no formal notice is required
Article L. 67 provides for exceptions. It covers in particular a taxpayer who frequently changes their place of residence. It also covers the transfer of the tax domicile abroad without filing a return. The same applies when the taxpayer has made the tax audit impossible. In these cases, a default assessment can be made without any prior period to put things right.
Surcharges for late filing
Late filing of a return triggers a surcharge. Article 1728 of the French Tax Code (CGI) sets its rate according to how you respond to the formal notice.
- 10% when the return is filed without a formal notice, or within thirty days of the formal notice;
- 40% when the return is not filed within thirty days following the formal notice;
- 80% where an undeclared activity is discovered.
The gap between 10% and 40% shows the value of acting before the deadline expires. The 80% rate covers the most serious situation: an undeclared activity discovered by the tax authorities.
Failing to reply to the tax authorities: default assessment under Article L. 69
Another situation leads to a default assessment, even when your returns have been filed. Article L. 16 allows the tax authorities to ask you for clarification or justification. These requests concern in particular assets held abroad or income from such assets. Under Article L. 69, a taxpayer who fails to reply is assessed by default for income tax.
Silence therefore exposes you directly to this procedure. Before replying, read each question carefully and gather the relevant documents. Our guide on replying to a request for tax information sets out the method. When this default assessment follows a review of your personal tax situation (examen de situation fiscale personnelle, ESFP), Article L. 76 allows you to refer the matter to the direct taxes commission (commission des impôts directs).
Notification of the tax bases before collection
A default assessment does not deprive you of all information. Article L. 76 requires the tax authorities to notify you of the bases and terms of the assessment. This notification must be given at least thirty days before the tax is placed in collection. It also interrupts the limitation period for reassessment.
Make good use of these thirty days. They allow you to gather supporting documents, spot errors in the tax base and prepare your challenge. A tax audit defence is built from this stage, before the tax is placed in collection.
The reversed burden of proof: what it changes for your defence
Article L. 193 of the LPF sets a rule with serious consequences. When a tax is assessed by default, the burden of proof lies with the taxpayer who requests its discharge or reduction. In practice, it is up to you to show that the tax base used is excessive. Your challenge must therefore rest on precise documents.
This rule calls for a document-based defence. Bank statements, invoices, deeds, accounts: each disputed amount must be backed by evidence. Our article on the prior tax claim (in French) explains how to challenge a tax with the tax authorities. A file built from the notification stage makes this step easier.
You have received a formal notice: what should you do?
Receiving a formal notice opens a short and decisive period. The first days are used to identify the return requested and the date of service. Here are the steps to take.
- Note the date of receipt: the thirty-day period runs from service of the notice.
- Identify the tax concerned and the period covered by the letter.
- Gather the information needed for the missing return.
- File a complete and accurate return before the deadline expires.
- Keep proof of filing and of its date.
If the deadline has already passed, there is still room for action. The notification provided for by Article L. 76 comes at least thirty days before the tax is placed in collection. Use this time to prepare your challenge.
How we assist you
We act at every stage of the procedure, from the formal notice to the challenge to the assessment. Our work begins with a close reading of the letters received and of the deadlines running. We then check that the tax authorities have met the conditions for a default assessment.
- Analysis of the formal notice, the notification and the case under Article L. 66 relied upon.
- Review of whether the procedure was properly followed: formal notice, exceptions relied upon, thirty-day period before collection.
- Preparation of the missing returns, together with your chartered accountant.
- Building the file of evidence to challenge the tax base used.
- Drafting the tax claim and handling the matter, including before the direct taxes commission where the law allows.
We assist you methodically, without promising any particular outcome. Our fees are set out in a written fee agreement, in accordance with Article 10 of Law No. 71-1130. To review your situation, contact our firm.
Frequently asked questions
What is a default assessment (taxation d’office) in France?
It is a procedure that allows the tax authorities to set the tax themselves when a mandatory return has not been filed. Article L. 66 of the French Tax Procedure Code (LPF) covers income tax, corporate income tax, VAT and registration duties. The tax base then no longer rests on the taxpayer’s own figures.
How long do you have to put things right after a formal notice?
For income tax and registration duties, Article L. 67 of the French Tax Procedure Code (LPF) allows thirty days from service of the formal notice. This period is ninety days for an inheritance tax return. Filing within this period limits the late-filing surcharge to 10%.
Can you challenge a default assessment?
Yes, but Article L. 193 of the French Tax Procedure Code (LPF) places the burden of proof on the taxpayer who requests the discharge or reduction of the tax. You must therefore show, with supporting documents, that the tax base used is excessive.
What surcharges apply for late filing?
Article 1728 of the French Tax Code (CGI) provides for a 10% surcharge if the return is filed within thirty days of the formal notice, and 40% beyond that. The rate reaches 80% where an undeclared activity is discovered.
What do you risk if you do not reply to a request for justification?
Article L. 69 of the French Tax Procedure Code (LPF) provides for a default income tax assessment of a taxpayer who fails to reply to the requests for clarification or justification under Article L. 16. These requests may in particular concern assets held abroad.
Official sources
- Article L. 66 of the French Tax Procedure Code (LPF) (default assessment): Légifrance (in French)
- Article L. 67 of the French Tax Procedure Code (LPF) (formal notice and thirty-day period): Légifrance (in French)
- Article L. 69 of the French Tax Procedure Code (LPF) (failure to reply to requests under Article L. 16): Légifrance (in French)
- Article L. 76 of the French Tax Procedure Code (LPF) (notification of the bases of a default assessment): Légifrance (in French)
- Article L. 193 of the French Tax Procedure Code (LPF) (burden of proof): Légifrance (in French)
- Article 1728 of the French Tax Code (CGI) (surcharges for late filing): Légifrance (in French)
Law as at 1 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.
