France - 2022 income tax assessment: discovered an error? How to correct your tax return

The income tax assessment notice for the French income tax return for 2022 has been available in your personal area on the tax office's website since the end of July. For paper returns, the tax assessment notice was sent by the end of August 2023.

Have you submitted your income on time and now noticed an error in your tax assessment? You can still correct your income tax return until 6 December 2023.

How can errors be corrected?

If you have submitted your income tax return via the tax office's online portal, you can correct the errors via the online correction service in your personal area. The correction service cannot be accessed via smartphones or tablets, you must log in via a computer. Corrections for tax returns submitted in paper form must also be submitted in paper format.

From 2 August and up to and including 6 December 2023 the income tax returns can still be corrected.

If you have identified errors relating to the change in the family situation, you should submit a corrected paper notification. This should be accompanied by an explanatory letter. The correction of the family situation can also be made via the secure messaging service in your personal area.

What happens afterwards?

Once this correction declaration has been processed, you will receive a corrected tax assessment notice. If the recalculated tax amount is higher than the amount already paid, you will be notified of a new due date for the difference. Otherwise, the overpaid amount will be refunded to you.

If you have any questions, our German-French tax advisors and expert accountants in Paris and Bonn will be happy to provide you with personal advice. We are also happy to provide advice throughout France and Germany by telephone and video conference. Your German-French tax consultancy FRADECO.

Disclaimer of warranty

The greatest possible care has been taken in the preparation of these German and French newsletters, but changes, errors and omissions remain reserved. The abstract legal presentation in these newsletters cannot replace individual civil and tax law advice from a German-French consultant in relation to the individual case. Subsequent changes in the legal framework, the opinions of the German or French tax authorities or the case law, also with retroactive effects, are possible.