What is a rescrit fiscal offered on French tax website?

Reader Question: What is a rescrit fiscal? I’ve see an option to request one inside my account at impots.gouv.fr?

A rescrit fiscal is a longstanding option available to taxpayers in France which more people may have become aware of this year, since the option to make one online via your personal space was added. 

This can be found under the ‘Autres services’ button on the top right.

Traditionally this had to be done by registered post letter with proof of receipt (lettre recommandée avec avis de reception), which is still possible.

This is for situations where you are unsure of your interpretation of an element of French tax law and how a particular rule relates to your situation. 

It could include, for example, whether or not you are eligible for a certain tax reduction or a certain deduction from taxable income.

Read more: Is it possible to spread French income tax payments across the year?

In formulating a rescrit request, you should if possible mention the actual article of tax law concerned (this will often be from the Code général des impôts), or at least provide enough information for the tax office to identify the rule you are asking about. You may, first, wish to check the question has not already been answered in recent rescrits published.

You should give enough detail about your own situation to allow the tax office to take a position.

With regard to income tax, you should submit your request before the declaration deadline. 

You should receive a reply within three months maximum, but it may be less, and this is definitive.

If you have not had a response by the time you come to declare and you are later found to have made a mistake concerning the issue you asked about, there will be no interest payments if you later have to rectify your declaration.

The rescrit is similar, but not identical, to the mention expresse, which allows you to tell the tax office about an issue you have some doubts about during your declaration; for example “I do not think that I have to declare X, because Y”, or “I think I can deduct X from my income because Y”. If you are later found to have made a mistake, there are no interest payments if you acted in good faith.

Note that if you have a straightforward question about tax, unlikely to require in-depth analysis, you can simply ask your question via private messaging.