Special coronavirus pandemic regulations in France : Suspension of the tax limitation periods but not for the fullfilment of the tax returns

Facing to coronavirus pandemic, the French government decided to tackle the crisis through important regulations regarding the tax matters. On the one hand, these exceptional rules suspend the statute of limitations in tax law and on the other hand maintain the tax returns deadlines 

I/ Deadlines for the notification of tax reassessments are suspended 

The statute of limitations in tax law which had to occur the 31st December 2020 are suspended for a period equal to the number of days between March 12th and June 24th

For example, the French Tax Administration will be able to notify tax reassessments concerning individual income tax and corporate income tax for 2017 until 15th April 2021 (instead of 31st December 2020).

II/ Deadlines of all the tax litigations are suspended 

The same consequences will also automatically apply concerning deadlines of French tax litigation procedures.

However, these suspensions of time limits will apply for both Tax Administration and taxpayers. 

III/ The French tax campaign is maintained but deadlines are delayed

France has been confined since the 17th of March. As a result, the government has decided to postpone the deadlines of the fulfilment of tax returns for individual income tax of French tax residents.

Companies are not involved in such a postponement and they have to fulfill their tax returns as usual; even though, several exceptional regulations have been adopted to postpone the payment of some taxes and social charges.

To date, the non-residents subject to the French wealth tax[1], must fulfill their wealth tax return until 12th June on a paper version. The French Tax Authorities has not yet communicated any eventual postponement.

[1] Are subject to the French wealth tax (IFI – Impôt sur la Fortune Immobilière), non-residents who held more than M€ 1,3 of real estate properties (or shares of real estate companies) located in France.


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