Can the French tax office seize money from my bank account?

Reader question: Is it true that the French tax office can seize money from your bank account over late payments?

In brief, yes, it is true that such a process exists.

It is a separate issue to the usual direct debits that the tax office is often set up to be able to make from your account under the current system (outstanding tax bill payments, or prior instalments).

It is called saisie administrative à tiers détenteur or SATD, and it allows the trésor public (state’s local tax collection office) to seize money due such as tax (including local property tax), fines (eg. speeding or parking) and penalties or other outstanding bills to a public authority (ranging from school cantine bills to hospital bills).

Read more: I had no debits taken for French residential tax - what should I do?

It can happen if you leave such bills unpaid, usually after several reminder letters.

In this situation your bank will be told to take the sums out of your accounts to pay them to the public body in question.

In such a situation you will receive an avis (notice) informing you of the reason for it.

The bank will tell the trésor public if the account contains enough money to pay the debts; no money can be seized if the account is overdrawn, but if there is money in it, the bank will proceed to freeze all accounts you hold with it, with the exception of a shares account, for 15 working days. 

For smaller debts, if relevant, the ‘freezing’ will only be for the relevant amount.

Unless the trésor public notifies that you have now paid the debt, the bank will seize the funds and pay them over within 30 days.

During the process some money must be left available for you to cover essential needs and certain amounts cannot be seized, including money paid to you as RSA income support, APA autonomy benefit or AAH disability benefit.

Banks are liable to charge fees in the case of a SATD, which cannot be more than 10% of the amount due (there is also a maximum ceiling of €100).

An appeal process against the SATD exists, for example if you believe a mistake has been made.