Request for French Tax Ruling: Digitalised Procedure

Since January 16, 2025, businesses can submit their formal request for a tax ruling regarding their situation under a specific tax regulation directly through the secure messaging system of the professional space on the French Tax portal www.impots.gouv.fr.

This applies to both initial requests for rulings and appeals for a second review in case of disagreement with the administrative response to requests submitted via the tax portal.

This section of the messaging system mirrors the structure of the previous paper form used for general tax rulings on various taxes (VAT, corporate/personal income tax, property tax, etc.) and provides templates tailored to specific rulings for situations or tax regimes.

The digitalisation of the tax ruling request is part of broader efforts to simplify and digitise administrative procedures, without altering the substantive requirements.

Despite this simplification, it is recommended to consult the general tax rulings already published in the BOFiP before submitting a new request, as they may provide an immediate and binding response of the tax administration.