Your neighbour can legally check (part of) your tax assessment in France
There are strict conditions that must be met, however
Taxpayers must request the details via a written request to the relevant centre des finances publiques
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Did you know that every taxpayer in France can legally check the tax return of other taxpayers in the same department? However there are strict conditions to doing so.
The rules (of which there are many) are outlined in the Livre des procédures fiscales (LPF, book of tax procedures).
Taxpayers in the same department can check certain tax-related data of other taxpayers (and in another department under certain exceptions). This applies to all private citizens, as well as businesses and solicitors.
The main aim is to ensure tax fairness, and prevent abuse of the system. Other taxpayers can check:
the reference taxable income (revenu fiscal de référence, RFR)
the amount of tax paid
the status of the taxable household (single, married…)
The rules on this are strict, and outlined in the Code pénal (criminal code). Confidentiality is seen as the overarching principle when it comes to tax returns and personal finances.
One of the stated reasons for the request includes, for example, recipients of maintenance payments who wish to check or consult relevant payment information.
However, they cannot see all of your personal information, such as your income or expenses line-by-line, or the various types of income received. The request must be made for "strictly private purposes”, and cannot be made for “commercial or professional purposes”, the article states.
How is the information accessible?
Viewing this information is not quite as simple as logging on to the tax website and looking.
Taxpayers must request the details via a written request to the relevant centre des finances publiques.
Once the request has been verified and the requester’s identity proven, a partial tax notice is then sent by post. The department authorities will keep a record of the request.
Note disclosure of the information can result in a fine and/or imprisonment. In addition criminal proceedings may be brought on the basis of a complaint by the person whose income or tax has been made public.
