How to claim back your tax?: Non-residents, you have the possibility of claiming back your tax!
In case of an error in the main base or the actual calculation of taxes, the taxpayer or their representatives can submit a claim to the administration in order to obtain a compensation.
The Article R*196-1 of the Tax Procedures Book foresees a compensation period that expires on December 31st of the second year after the collection starting date (date that is stated on the tax notice) for the income tax or for the notification of the assessment notice (l’avis de mise en recouvrement – AMR) for the wealth tax. If you receive your income tax notice in September 2014, you can make a claim until 31 December 2016.
1st stage : The legal claim
The claim must be written in the form of a letter with the income tax notice or the assessment notice (l’avis de mise en recouvrement – AMR) attached. It should be addressed to the tax office on non-residents or to the tax office at the place where the property is located (in case of error on the market value of the taxable property to the wealth tax) which must decide on complaints within 6 months from the date of which the complaint is received.
2nd stage : Jurisdictional claim
Beyond the 6 month period, the taxpayers can take on legal action in case of rejection or partial acceptance within 4 months for non-resident taxpayers (instead of 2 months for resident taxpayers) in front of the competent Court. When the decision is completely accepted, the administration will send a notice of rebate and the funds will then be reimbursed.
Remember: non-residents must make an “address for service in France”
Non-residents are obliged to be domiciled in France, whether it be with a relative or a lawyer in order to present their complaints to the administration. But this arrangement does not tax a private individual, therefore they can elect their home with an association. By exception, people who own a secondary residence or who use a representative domicile in France are exempt.
Do not hesitate to contact us by telephone on +33 (0) 1 53 93 94 20 or by e-mail to [email protected], so we can work out the needs of your business. Our team of experts is here to answer any questions you may have.