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Direction générale des Finances publiques (impots.gouv.fr)

Réclamation : suivi de la demande

The heading is the term used on the official page, not a quotation from the letter itself.

What it is

A notice that a réclamation (request to review a tax) has been received. It holds no decision: a refusal arrives by registered letter (lettre RAR), approval as an avis de dégrèvement.

What the rules provide

No reply is needed. A réclamation does not suspend payment of the tax; the rules allow a request to defer it (sursis de paiement).

Deadline

The administration has 6 months to decide; it may extend this by at most 3 months, and only with notice. With no answer after 6 months, or a decision that does not satisfy, the courts can be seized; for income tax, the tribunal administratif within 2 months of receiving the decision.

Usual steps

  • Follow progress in the espace Finances publiques on impots.gouv.fr.
  • Watch the paper mail too: a refusal arrives by lettre RAR.
  • In case of disagreement the rules provide for the conciliateur fiscal départemental; the 2-month court deadline keeps running.

Where

impots.gouv.fr, espace Finances publiques; rules — service-public.fr, F110 and F32477.

How to tell it is genuine

Check your account, not the email: type impots.gouv.fr yourself and log in. Neither the sender's address, nor a logo, nor a link in the email proves anything.

Source: service-public.fr — F110 (2026-07-30) · service-public.fr — F32477 (conciliateur fiscal) (2026-05-22) — checked 2026-10-16

Check the tax return this letter is about →

General information, not personal advice. The wording and deadlines in the letter itself take precedence.

Fiscly is an educational tool to help you understand the French tax system. It is not a substitute for professional tax advice. Tax situations are individual — always verify with impots.gouv.fr or a qualified accountant (expert-comptable) for your specific case.