Negotiate Tax Payment Terms
In the event of temporary and exceptional or punctual difficulties, the taxpayer may request additional payment delays. Some are automatically granted.
I. With regard to income tax
- Non-automatic payment terms: Taxpayers who encounter temporary, exceptional and unforeseeable difficulties in paying their taxes on time may request additional payment terms. Their granting is at the discretion of the tax collector's accountant.
- In the event of unemployment: The tax authorities grant longer time limits for the payment of income and local taxes, and a free discount of the 10% increase can be granted.
- Time limits automatically granted: Sudden drop in income: Taxpayers who notice a decrease of more than 30% between the amount of their wage and equivalent income and a reference income constituted by the average of the aforementioned income received during the 3 months preceding the month of the decrease, are entitled to additional payment delays. The time limits obtained run from the month of the request to 31 March of the year following that in which the tax is levied.
II. In terms of corporate income tax
- Staggered debt settlement plan: For reasons related to the recession in the sector of activity, the seasonal nature of the activity or significant delays in payment by customers, the company may request payment delays as part of a staggered payment plan. The granting of such time limits is not a right, the tax authorities decide on the basis of a file submitted by the company and on the basis of the information they hold internally on the company. As long as the plan is respected, no forced recovery action can be taken against the company.
- Commission of Chief Financial Officers: If he wishes to obtain payment terms for debts of different kinds (tax, social security, etc.), the company manager may refer the matter to the departmental committee of heads of financial services to establish with it a plan for the overall settlement of debts.