When can an income tax supplement be claimed?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The tax authority may claim an additional tax on a previous year, for example if it made a mistake in determining your income tax. It has a certain amount of time (called limitation period or take-back period) to claim it from you.
The delay varies depending on your situation:
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The tax services ask you for an additional tax
The tax administration has a deadline until the end of the 3e the year following the year in which the tax is due.
Example :
The authority may act until December 31, 2027 for the 2024 income tax owing.
You receive a proposal for rectification
If the administration notify a proposal for rectification, the time limit shall be interrupted.
The date of such notification then serves as the basis for a new limitation period of 3 years.
Example :
You receive a proposed adjustment in November 2025 regarding your 2022 income tax, the administration has until December 31, 2028 to claim amounts that you should have paid.
You're suspected of fraud
The deadline is extended until the end of the 10the the year following the year for which the tax is due, if you are suspected of tax fraud (including covert activity or fraudulent activity).
Example :
The authority may act until December 31, 2034 for the 2024 income tax liability.
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The tax services ask you for an additional tax
The tax administration has a deadline until the end of the 3e the year following the year in which the tax is due.
Example :
The authority may act until December 31, 2027 for the 2024 income tax owing.
You receive a proposal for rectification
If the administration notify a proposal for rectification, the time limit shall be interrupted.
The date of such notification then serves as the basis for a new limitation period of 3 years.
Example :
You receive a proposed adjustment in November 2025 regarding your 2022 income tax, the administration has until December 31, 2028 to claim amounts that you should have paid.
You're suspected of fraud
The deadline is extended until the end of the 10the the year following the year for which the tax is due, if you are suspected of tax fraud (including covert activity or fraudulent activity).
Example :
The authority may act until December 31, 2034 for the 2024 income tax liability.
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For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your file (contact information is available on your tax notices and tax returns)
Department in charge of taxes (treasury, tax department...)
Interruption of the limitation period acquired
3-year clawback period for income tax and extension cases
Specific recovery period in case of error on the nature of the tax or the place of taxation (Article L171)
General 6-year recovery period and extension
Resume Timeout Interruption
Online service
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Ministry of Economy