Request for Discretionary Tax Relief (remise gracieuse)
The remise gracieuse (discretionary tax relief) is a non-contentious procedure provided for by article L247 of the Livre des procedures fiscales (LPF, French Tax Procedures Code), which allows a taxpayer facing serious economic or financial difficulties to request full or partial relief on direct taxes (income tax, property tax, the former residence tax, penalties) duly assessed against them, or even a simple staggered payment extension. The request is addressed to the director of the individual tax service or the public finance centre to which the taxpayer belongs; it is examined according to the criteria of the applicant's personal, family and financial situation. It must be distinguished from a contentious claim, which seeks to challenge the merits or the legality of the tax. This form is in English, but the document is generated in French, ready to sign and use in France.
Note: the questionnaire is in English; the generated document is in French.
Your contact details
Fields marked with an asterisk are required. Your information is only used to generate your document.
Frequently asked questions
Which taxes can be subject to discretionary relief?
Article L247 of the Livre des procedures fiscales (French Tax Procedures Code) covers duly assessed direct taxes: income tax, property tax, social contributions, penalties and late-payment interest attached to these taxes. The remise gracieuse (discretionary relief) cannot, however, cover VAT or customs duties, which follow other regimes.
What criteria does the tax administration apply?
The administration assesses the taxpayer's overall situation at its discretion: income, expenses, assets, household composition, and the exceptional, non-attributable nature of the difficulty (dismissal, serious illness, death of a spouse, disaster...). A lasting, non-temporary situation of hardship is generally insufficient. Precise supporting documents (tax notices, payslips, bank statements, medical certificate...) strengthen the file.
Do I have to pay the tax before submitting the request?
No. The request for discretionary relief is separate from payment and can be submitted even if the tax is due or being collected. In practice, it is advisable to simultaneously submit a request for a stay of payment to avoid surcharges or proceedings while the discretionary request is being examined.
What is the administration's response time?
The administration is subject to no strict legal deadline to rule on a discretionary request. In practice, the response generally comes within two to six months. In the absence of a reply after two months, silence does not amount to an implied decision of rejection; you should then follow up with the service by registered letter.
Other templates
See all →Demarches-Simplifiees.co — Demarches-Simplifiees.co is an independent service. This template is provided for information only and does not constitute personalised legal advice. Documents are issued in French.