Requesting a tax remission or reduction — when paying has become impossible
Where a business is in financial difficulty, it may ask the tax authorities for a REMISSION — the complete write-off of a tax — or a REDUCTION — a partial write-off. This is NOT a challenge to the tax due, but a request to write off part or all of the amount owed: the request therefore does not bear on the merits of the assessment. The scope is narrow and must be known before writing: these requests concern only businesses subject to CONCILIATION, SAFEGUARD or JUDICIAL REORGANISATION proceedings, remission is reserved for the businesses in greatest difficulty, and it generally comes AFTER payment extensions have been granted. Its purpose is to facilitate financial restructuring, the continuation of the business and the preservation of employment: where the business is no longer viable, NO remission or reduction may be granted. The request is addressed to the business tax office, and only AFTER the tax has been put into collection.
Up to date for 2026 — verified on September 12, 2026Official procedure, no printed formGuide: about 25 min
Deadlines
- After the tax is put into collection — the starting point
- The request may be made only AFTER the tax concerned has been put into collection, that is the moment when the tax becomes payable. Filed earlier, it is premature.
- 2 months — the reply period, and implied rejection
- The tax authorities have 2 months to reply to the business's request. Absent a reply, the request is deemed REJECTED.
- 4 months — the extension for complex requests
- Where the business's request is more complex, that period may be extended to 4 months. The tax authorities then inform the business of the extension.
Documents to prepare
- Evidence of the opening of conciliation, safeguard or judicial reorganisation proceedings
- Record of payment extensions already requested or granted
- Written request signed by its drafter, made individually — or a meeting with an adviser for an oral request
- Particulars identifying the assessment concerned
- Tax assessment notice, a copy of it or an extract from the tax roll — OR a collection notice or a copy of it
- Date the tax was put into collection, which governs admissibility
- Clear distinction between the remission (complete write-off) and the reduction (partial write-off) requested
- Evidence establishing the viability of the business and the continuation of its activity
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- A business subject to CONCILIATION, SAFEGUARD or JUDICIAL REORGANISATION proceedings: these requests concern it alone
- A business having difficulty paying its taxes, and for which payment extensions have generally already been granted
- The agent of the business in difficulty, who may make the request on its behalf
- CANNOT obtain a remission: a business that is no longer viable — remission aims at the continuation of the business and the preservation of employment
- NOT covered by this procedure: challenging the merits of the tax, which goes through an amicable or contentious appeal, and a mere request for payment extensions, which has its own guidance
Worked example
Example: a business in conciliation, surcharges written off and a tax that is not
A business has opened conciliation proceedings after several months of tight cash. It had already obtained payment extensions from the business tax office, which were not enough. It therefore meets the access condition, which is narrow: requests for remission or reduction concern only businesses subject to conciliation, safeguard or judicial reorganisation proceedings. It sends its request to the business tax office it belongs to — by post, though it could have made it orally at a meeting with an adviser. The request is made individually and signed by the person who drafted it. It sets out the particulars needed to identify the assessments concerned and attaches its collection notice — a tax assessment notice, a copy of it or an extract from the tax roll would equally have done. It asks for the write-off of final tax surcharges and enforcement costs, together with a reduction of the tax itself, which it is unable to pay as a result of its financial difficulties. Two lines of its request are without object and will remain so: registration duties and withholding at source may NOT be the subject of a remission or reduction, any more than wealth tax on real estate, property publicity tax, stamp duties and turnover taxes. The authorities have two months to reply, extended to four if the request is complex — in which case the business would be informed. An absence of reply would count as REJECTION. It ultimately obtains a CONDITIONAL remission: the authorities require it to pay certain assessments that remain its responsibility and to bring its filing obligations up to date before the remission is granted.
How to fill it in, step by step
- First check the access condition, which is the most restrictive: these requests concern only businesses subject to conciliation, safeguard or judicial reorganisation proceedings.
- Check that your business is still VIABLE: the write-off must aim at facilitating financial restructuring, the continuation of the business and the preservation of employment; where the business is no longer viable, no remission or reduction may be granted.
- Exhaust payment extensions first: remission or reduction is reserved for the businesses in greatest difficulty and generally comes AFTER payment extensions have been granted.
- Distinguish your request from a challenge: it is not about contesting the tax due, but about asking for part or all of the amount owed to be written off.
- Choose between remission and reduction: remission is the COMPLETE write-off of a tax, reduction a PARTIAL one.
- Check that the assessment concerned can be the subject of a remission: the tax where you are unable to pay as a result of financial difficulties, fiscal fines, final tax surcharges and enforcement costs all can.
- Rule out the excluded assessments: registration duties, wealth tax on real estate, property publicity tax, stamp duties, turnover taxes — for example the general tax on polluting activities or the contribution on non-alcoholic drinks — and withholding at source.
- Wait for the tax concerned to be PUT INTO COLLECTION: the request may be made only after that moment, when the tax becomes payable.
- Send the request to the business tax office your business belongs to — by post, or orally at a meeting with an adviser.
- Make it individually and sign it: it must be signed by the person who drafted the request.
- Set out the particulars needed to identify the assessment concerned, and attach one of the following: a tax assessment notice, a copy of it or an extract from the tax roll; or a collection notice or a copy of it.
- Count the reply period: 2 months, extended to 4 for a complex request, the authorities informing you of it. Absent a reply, the request is deemed rejected.
The form, line by line
- Remission
- The COMPLETE write-off of a tax.
- Reduction
- A PARTIAL write-off of tax.
- Proceedings condition
- The requests concern only businesses subject to conciliation, safeguard or judicial reorganisation proceedings.
- Putting into collection
- The moment when the tax becomes payable. The request may be made only afterwards.
- Compulsory attachment
- One of the two: a tax assessment notice, a copy of it or an extract from the tax roll; or a collection notice or a copy of it.
- Signature
- The request is made individually and signed by the person who drafted it.
- Conditional remission
- A third possible answer: the authorities may require certain assessments remaining the business's responsibility to be paid, or filing obligations to be brought up to date, before granting the remission or reduction.
Good to know
- The access condition is the first thing to check, and it is surprising: these requests concern ONLY businesses subject to conciliation, safeguard or judicial reorganisation proceedings.
- Order matters: remission generally comes AFTER payment extensions have been granted. Asking for remission straight away skips a step the authorities expect.
- The viability of the business is a substantive test: where it is no longer viable, no remission or reduction may be granted, since the scheme aims at the continuation of the business and the preservation of employment.
- The request may be ORAL, at a meeting with an adviser — it need not be in writing to exist.
- The authorities' silence counts as REJECTION after 2 months: the months must therefore be counted, rather than waiting for an answer.
- The extension to 4 months is not silent: the authorities inform the business of it.
- Six families of assessments are excluded: registration duties, wealth tax on real estate, property publicity tax, stamp duties, turnover taxes, withholding at source. Fiscal fines, final tax surcharges and enforcement costs, by contrast, can be remitted.
- An agent may make the request on behalf of the business in difficulty.
- The scheme rests on articles L247 and R247-1 of the French book of tax procedures.
Common mistakes
- Asking for a remission without being in conciliation, safeguard or judicial reorganisation: these requests concern only those businesses.
- Confusing remission with a challenge: the request does not bear on the merits of the tax but on writing off the amount owed. Challenging goes through an amicable or contentious appeal.
- Asking for remission before seeking payment extensions: it generally comes afterwards.
- Filing the request before the tax is put into collection: it may be made only afterwards.
- Omitting the supporting document: tax assessment notice, a copy of it, an extract from the tax roll, or a collection notice or copy of it.
- Failing to sign the request, or having it signed by someone other than its drafter.
- Asking for remission of registration duties, wealth tax on real estate, property publicity tax, stamp duties, a turnover tax or withholding at source: those assessments are excluded.
- Waiting indefinitely for a reply: an absence of reply after 2 months counts as rejection.
- Believing that a business that is no longer viable can obtain a remission: the scheme aims at the continuation of the business, and no remission is granted to it.
- Taking a conditional remission for a final agreement: the authorities may require payment of assessments remaining the business's responsibility, or the updating of filing obligations, before granting it.
Frequently asked questions
What is the difference between a remission and a reduction?
Remission is the complete write-off of a tax; reduction is a partial write-off of tax.
Which businesses may make the request?
These requests concern only businesses subject to conciliation, safeguard or judicial reorganisation proceedings. Remission or reduction is further reserved for the businesses in greatest difficulty, and it generally comes after payment extensions have been granted.
Which taxes may be remitted?
The tax where the business is unable to pay as a result of financial difficulties, as well as fiscal fines, final tax surcharges and enforcement costs. By contrast, the following may not be the subject of a remission or reduction: registration duties, wealth tax on real estate, property publicity tax, stamp duties, turnover taxes — for example the general tax on polluting activities or the contribution on non-alcoholic drinks — and withholding at source.
How and to whom should the request be sent?
The business in difficulty or an agent sends the request to the business tax office the business belongs to. It may be a written request by post or an oral one at a meeting with an adviser. The request must be made individually and signed by the person who drafted it.
When may the request be filed?
Only after the tax concerned has been put into collection, that is the moment when the tax becomes payable.
Which documents must be attached?
The request must contain the particulars needed to identify the assessment concerned, and be accompanied by one of the following: a tax assessment notice, a copy of it or an extract from the tax roll; or a collection notice or a copy of it.
Within what period do the authorities reply?
They have 2 months to reply. Absent a reply, the request is deemed rejected. Where the request is more complex, that period may be extended to 4 months, the authorities then informing the business of the extension.
What answers may the authorities give?
Three. Rejection. Remission or reduction. Or remission or reduction SUBJECT TO CONDITIONS: the authorities may require the business to pay certain assessments that remain its responsibility before granting the remission, or to bring its filing obligations up to date.
Go further
Related forms
- Asking the French tax administration for time to pay
- Opening a conciliation procedure — negotiating your debts with a conciliator
- Challenging the French tax administration amicably
- Applying to the CCSF — one file to spread both tax and social debts
- Applying for safeguard proceedings — protection BEFORE cessation of payments
- Remission of late-payment surcharges — the right to error first
Official sources
- entreprendre.service-public.gouv.fr — Demander une remise ou une modération à l'administration fiscale, fiche F38319 verified 27 November 2024 (Entreprendre Service Public / Direction de l'information légale et administrative): restriction of the scheme to businesses subject to conciliation, safeguard or judicial reorganisation proceedings; distinction between a request for remission and a challenge to the tax; reservation for the businesses in greatest difficulty and intervention generally after payment extensions have been granted; definition of remission as a complete write-off and reduction as a partial one; aim of financial restructuring, continuation of the business and preservation of employment, and refusal of any remission where the business is no longer viable; remittable assessments (tax where payment is impossible, fiscal fines, final tax surcharges, enforcement costs) and excluded assessments (registration duties, wealth tax on real estate, property publicity tax, stamp duties, turnover taxes, withholding at source); author of the request — the business or an agent —, recipient (business tax office), written or oral form, individual nature and signature by the drafter; particulars identifying the assessment and document to attach (tax assessment notice, copy or extract from the tax roll, or collection notice or copy); impossibility of filing before the tax is put into collection; 2-month reply period, implied rejection absent a reply, extension to 4 months for a complex request with information to the business; three possible answers including conditional remission; references to the French book of tax procedures, articles L247 and R247-1 — September 12, 2026
- entreprendre.service-public.gouv.fr — Procédure de conciliation, fiche F22295 verified 1 January 2025: opening conditions of conciliation, one of the three procedures that condition access to a request for remission or reduction, and contents of the application setting out in particular the recovery measures contemplated and the payment extensions or debt waivers that would make them possible — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.