{"id":2161327,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161327"},"modified":"2026-11-04T19:39:53","modified_gmt":"2026-11-04T18:39:53","slug":"tax-regularisation-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/tax-regularisation-lawyer-paris\/","title":{"rendered":"Tax regularisation lawyer in Paris: correct before the audit and measure the real cost"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161327\" class=\"elementor elementor-2161327 elementor-2160710\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-regularisation-fiscale-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Rectifying return, foreign account, incomplete inheritance, before any audit<\/p>\n      <h1 id=\"kch-h1\"><em>Tax regularisation lawyer<\/em> in Paris:<span class=\"kcv-tail\"> correct before the audit and measure the real cost.<\/span><\/h1>\n      <p class=\"kcv-sub\">Forgotten income, a foreign account never declared, an incomplete inheritance return or VAT wrongly calculated: for a tax regularisation lawyer in Paris, the decisive point is a rectifying return filed before any act by the tax authorities, which changes the calculation of late-payment interest, surcharges and sometimes the criminal risk. It must still be spontaneous, complete and paid.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">Spontaneity is lost at the first letter from the tax office on the tax concerned: request for information, notice of audit or formal notice. Do not file anything incomplete, but reconstruct the years still open to audit now.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Tax regularisation \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the returns filed, the statements of the accounts concerned, the inheritance or gift deeds and any tax letter received: the firm examines the regularisation route, its cost and the associated risks.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Tax regularisation lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Tax regularisation: <em>what determines the cost and the risk<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17th arrondissement<\/p>\n    <h2>What a <em>tax regularisation lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Tax regularisation<\/li><li>Rectifying return<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer (avocat) at the Paris Bar, can act for individuals, heirs and company directors who wish to correct a tax return before the tax authorities question them.<\/p>\n    <p class=\"kcv-p\">A regularisation is more than a rectifying form. The firm reconstructs the years still open to the reassessment period (droit de reprise), calculates the tax due, the late-payment interest and the possible surcharges, then checks that the step can still be regarded as spontaneous.<\/p>\n    <p class=\"kcv-p\">Since the Law of 10 August 2018 for a State at the service of a society of trust, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a> (Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI) halves the late-payment interest due on a rectifying return filed spontaneously, subject to good faith and payment. The reduction falls away if the tax authorities establish a deliberate failure, and a spontaneous filing does not remove, in the most serious cases, the criminal exposure.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Timing of the step<\/h3><p>A rectifying return is regarded as spontaneous where it precedes any act by the tax authorities on the tax concerned: formal notice, notice of audit, request for information or reassessment proposal.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The full cost<\/h3><p>Basic tax, late-payment interest at 0.20% per month, a possible halving, a surcharge of 10, 40 or 80% depending on the failure: each item rests on a separate provision and is calculated separately.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The criminal risk<\/h3><p>Spontaneously filing a rectifying return removes the mandatory report to the public prosecutor, but the Court of Cassation construes this exception strictly and leaves the tax authorities' complaint available.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Spontaneous rectifying return: <em>the applicable rules<\/em><\/h2>\n<p class=\"kcv-lead\">Five rules determine what a regularisation costs and what it really protects.<\/p>\n<ol class=\"kcv-conds\">\n  <li>Any tax paid after the statutory deadline bears late-payment interest of 0.20% per month, reduced by 50% where the taxpayer spontaneously files a rectifying return before the reassessment period expires, except for an infringement incompatible with good faith and subject to payment of the basic tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a>). Administrative doctrine treats a filing as spontaneous where it occurs before any act by the tax authorities (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 20<\/a>).<\/li>\n  <li>A return never filed falls under a different regime: as a general rule, late filing without a formal notice carries a 10% surcharge, increased to 40% if the return is not filed within thirty days of receiving a formal notice, the inheritance return being subject to its own deadlines (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1728 of the General Tax Code<\/a>). The Paris judicial court points out that \"the penalty for failure or delay in filing a return by its very nature excludes any assessment of the taxpayer's good faith\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/679bd27043b3d977d8ccda1f\" target=\"_blank\" rel=\"noopener\">TJ Paris, 30 January 2025, No. 23\/11988<\/a>).<\/li>\n  <li>Spontaneous filing does not, on its own, rule out the 40% surcharge for deliberate failure or the 80% surcharge for fraudulent manoeuvres (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1729 of the General Tax Code<\/a>); if either is upheld on the omissions corrected, the halving of the late-payment interest is lost, since <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a> excludes it for an infringement incompatible with good faith. Concerning Swiss assets held since 1976 and declared in 2018, the Paris judicial court held that \"the spontaneous filing of a rectifying return does not, in principle, exclude the existence of a deliberate failure\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672e649a50af6f5fd344fd0d\" target=\"_blank\" rel=\"noopener\">TJ Paris, 8 November 2024, No. 22\/12687<\/a>).<\/li>\n  <li>For an account opened abroad and omitted from the declaration required by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045764822\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045764822\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1649 A of the General Tax Code<\/a>, the reassessment period rises to ten years for the income linked to the unmet obligation, unless the taxpayer proves that the total credit balances of their foreign accounts did not exceed \u20ac50,000 during the year (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 169 of the Tax Procedure Code, or LPF<\/a>). Omitting the account carries a fine of \u20ac1,500, increased to \u20ac10,000 for certain States (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373979\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1736 of the General Tax Code<\/a>). If the tax office reassesses the tax linked to these sums, an 80% surcharge applies, at least equal to the fine and not cumulative with it or with the surcharges of articles 1728 and 1729 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1729-0 A<\/a>).<\/li>\n  <li>The tax authorities must report to the public prosecutor (procureur de la R\u00e9publique) the facts that led to surcharges of 80 or 100%, or 40% in case of repetition, on more than \u20ac100,000 of tax, unless a rectifying return was spontaneously filed (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471253\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471253\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 228 of the LPF<\/a>). The Court of Cassation states that \"the exemption from criminal prosecution that may benefit a taxpayer who has spontaneously filed a rectifying return constitutes an exception to the mandatory reporting mechanism which must be assessed strictly\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/664edde0c5e9760008be70fa\" target=\"_blank\" rel=\"noopener\">Cass. crim., 23 May 2024, No. 23-80.025<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>An incomplete rectifying return offers no protection: the criminal chamber holds that a new return repeating the same omissions starts a new limitation period for the fraud (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5ffc654f1a66d03ecfaa7ce2\" target=\"_blank\" rel=\"noopener\">Cass. crim., 6 January 2021, No. 18-84.570<\/a>).<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather, <em>depending on your situation<\/em><\/h2>\n<p class=\"kcv-lead\">The regularisation is prepared from the documents, year by year, before any contact with the tax office.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Situation A<\/p><p class=\"kcv-opt-t\">Undeclared income or assets<\/p><ul><li>Income tax returns filed for each year still open to reassessment, with the corresponding tax assessment notices<\/li><li>Annual statements of accounts, life insurance policies or portfolios held abroad, and evidence of the origin of the funds<\/li><li>Documents on the omitted income: rents, dividends, interest, capital gains, remuneration or disposals of digital assets<\/li><li>Any tax letter received in recent years, even if apparently unrelated to the omission to be corrected<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Situation B<\/p><p class=\"kcv-opt-t\">Inheritance, gift or deed wrongly declared<\/p><ul><li>Inheritance return or gift deed filed, with the notary's correspondence<\/li><li>Inventory of the assets omitted or undervalued and evidence of their value at the date of death or of the deed<\/li><li>Correspondence between heirs, powers of attorney given and evidence of instalments already paid to the tax office<\/li><li>Formal notice or request for information received, with its exact date of receipt<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not send a partial rectifying return intending to complete it later: each filing fixes a written position that the tax office, and then the court, can re-read.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Tax law<\/li><li>International taxation<\/li><li>Estates and gifts<\/li><li>Tax litigation<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>prepares the regularisation<\/em><\/h2>\n<p class=\"kcv-lead\">Reconstruct, calculate, characterise the step, then file a coherent dossier.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Reconstructing the open years<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm identifies the taxes concerned and, for each, the applicable reassessment period: three years in principle for income tax, ten years in the cases listed in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 169 of the LPF<\/a>.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Calculating the full cost<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Basic tax, late-payment interest from the starting point set by article 1727, a possible halving and the surcharges incurred: the calculation is made before any decision to file.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Characterising the step<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm checks that no act by the tax office already targets the tax to be corrected and examines whether the omission risks being characterised as deliberate, which governs the reduction and the surcharges.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>File and follow up<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The rectifying return goes with an explanatory note and the payment, or a request for a payment plan; the firm then follows the tax office's reply and requests for supporting documents.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Where a letter from the tax office has already arrived, the step is no longer spontaneous for the tax it concerns. During certain audits, another route reduces late-payment interest by 30%, under its own conditions and time limits (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312536\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312536\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 62 of the LPF<\/a>).<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The stages <em>of a regularisation<\/em><\/h2>\n<p class=\"kcv-lead\">From discovering the omission to paying the sums due.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Discovery of the omission<\/p><p><strong>As soon as the error is known.<\/strong> Note the date on which the omission was discovered and keep the document that revealed it: statement, letter from the notary, information from a foreign bank.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Inventory of the years<\/p><p>List the taxes and years concerned, then check for each that the tax authorities' reassessment period is still open.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Quantification<\/p><p>Calculate the basic tax, the late-payment interest, reduced or not, and the surcharges likely to apply depending on how the failure is characterised.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Filing<\/p><p>File the rectifying return with an explanatory note and the payment, or ask the public accountant for a payment plan when filing.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Tax office reply<\/p><p>The tax office may accept the return, request supporting documents or open an audit; each reply is read with its date and its legal basis.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Payment and closure<\/p><p>Keep to the schedule granted: otherwise, the halving applies only to the portion of the tax paid within the deadlines of the plan (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 80<\/a>).<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before filing<\/em><\/h2>\n<p class=\"kcv-lead\">A rectifying return binds its signatory: it is checked before being signed.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Spontaneity: no formal notice, audit notice or request for information concerning the tax to be corrected.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Reassessment period: checked tax by tax, three years in principle for income tax, ten years for income linked to an undeclared foreign account, three or six years for inheritance tax depending on whether the return sufficiently revealed that the tax was due (articles <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">L. 180<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">L. 186 of the LPF<\/a>).<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Good faith: circumstances of the omission, knowledge of the facts on the date of the initial return, advice received at the time.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Completeness: all the income, accounts and assets concerned, for all years not time-barred, without partial correction.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Payment: ability to pay the tax on filing, or need to obtain an instalment schedule accepted by the public accountant.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Criminal exposure: amount of tax, surcharges incurred and circumstances, in light of the gravity criteria applied by case law.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>regularisation route<\/em><\/h2>\n<p class=\"kcv-lead\">Six common situations and the first decision each calls for.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Income forgotten in the annual return<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Proof of the income, date of receipt and initial return filed within the deadline.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Before any letter from the tax office and, for income tax, in principle before 31 December of the third year following the tax year.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Rectifying return with payment, to obtain the halving of the late-payment interest.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Foreign bank account never declared<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Statements for all years, date of opening, origin of the funds and income produced.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Reassessment possible over ten years for income linked to the undeclared account, unless it is proved that the total credit balances did not exceed \u20ac50,000 in the year.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Declaration of the accounts and correction of the income, with calculation of the fine per account and, if the tax office reassesses, of the surcharge that replaces it.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Inheritance incompletely declared<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Inventory of the omitted assets, values at death, correspondence between heirs and instalments paid.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Act before the tax office's request for information, which makes the step lose its spontaneous character.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Supplementary return and payment, documenting good faith and the payments already made.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Return never filed<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Material allowing the taxable base to be reconstructed and the filing deadline.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> As a general rule, 10% without a formal notice and 40% if the return is not filed within thirty days of its receipt; ninety days for an inheritance return.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Immediate filing of the missing return with payment of the tax.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Tax paid spontaneously but wrongly calculated<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Accounting entries, returns filed and corrected calculation of the tax due.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Reassessment period to be checked tax by tax before filing.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Rectifying return accompanied by concurrent payment of the tax, a condition of the reduction of late-payment interest.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Letter from the tax office already received<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Date of receipt of the letter and the taxes it specifically concerns.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The article L. 62 request is made within thirty days of receiving the tax office's request or the reassessment proposal, or, in an accounting audit and a review of personal tax situation, before any proposal.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Examine regularisation during the audit and, for a tax not concerned, a separate spontaneous correction.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>tax regularisation<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">13 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What is a spontaneous tax regularisation?<\/summary><div class=\"a\"><p>A spontaneous tax regularisation consists of filing a rectifying return of one's own accord, accompanied by payment of the tax, before the tax authorities act on the tax concerned. The taxpayer thus corrects forgotten income, an understated base, an unjustified deduction or an omitted asset.<\/p><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1727 of the CGI<\/a> attaches to this step a 50% reduction of the late-payment interest, on three conditions: filing before the reassessment period expires, a regularisation that does not concern an infringement incompatible with good faith, and payment of the basic tax. Administrative doctrine specifies that the filing is spontaneous where it precedes any act by the tax office, that is, a formal notice, a notice of audit or of review of personal tax situation, a request for information or a reassessment proposal (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 20<\/a>).<\/p><p>The same doctrine accepts that a rectifying return filed after such an act remains spontaneous where it concerns a tax different from the one targeted by the tax office (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">\u00a7 30<\/a>). Spontaneity is therefore assessed tax by tax, not globally. It is not a certificate of good faith: the surcharge for deliberate failure follows its own criteria, examined below.<\/p><\/div><\/details><details><summary>How much does a tax regularisation cost before an audit?<\/summary><div class=\"a\"><p>The cost is made up first of the basic tax, that is, the tax that should have been paid. To this is added late-payment interest at the rate of 0.20% per month, calculated in principle, for income tax, from 1 July of the year following the tax year, except notably for the real estate capital gains of articles 150 U to 150 UC (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a>). In case of a successful spontaneous regularisation, this interest is halved, that is 0.10% per month for interest accrued since 1 January 2018 (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 90<\/a>).<\/p><p>Administrative doctrine ends the count at the end of the month in which the rectifying return is filed (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1458-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-CF-INF-10-10-20, \u00a7 120<\/a>). The Paris administrative court of appeal applied this doctrine in favour of taxpayers who had filed a rectifying return, while upholding the surcharge for deliberate failure (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042542730\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042542730\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Paris, 18 November 2020, No. 19PA00074<\/a>).<\/p><p>The surcharges are added where applicable: 10% for a return filed late without a formal notice, 40% for deliberate failure, 80% for fraudulent manoeuvres or, where the tax office reassesses tax linked to an undeclared foreign account, under article 1729-0 A. The full calculation is therefore made year by year, tax by tax, before any decision to file. A simulation that takes only the reduced interest into account understates the cost where the omission risks being characterised as deliberate: the surcharge is then added and late-payment interest becomes due again at the full rate.<\/p><\/div><\/details><details><summary>Is the halving of late-payment interest automatic?<\/summary><div class=\"a\"><p>Where its conditions are met, the reduction applies without any particular request from the taxpayer (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 10<\/a>). According to the same doctrine, it benefits taxpayers who filed their initial return and paid the corresponding tax on time. It then requires a spontaneous correction, an error made in good faith and payment of the tax at the time of filing, or at the latest by the deadline shown on the tax assessment notice for taxes collected by roll (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a>).<\/p><p>Good faith is presumed: the tax authorities can refuse the reduction only if they establish that the omissions corrected were deliberate (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">\u00a7 60<\/a>). Payment, however, is the taxpayer's responsibility. A taxpayer who cannot pay immediately keeps the reduction if the public accountant grants a payment plan, to be requested at the time of filing (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">\u00a7 70<\/a>).<\/p><p>If only part of the tax is paid on filing and no plan is granted, the reduction applies only to the interest on the tax paid. The same result applies where the schedule is not respected: only the portion paid within the deadlines of the plan benefits. Available cash is therefore checked before filing, not after.<\/p><\/div><\/details><details><summary>Does a spontaneous rectifying return avoid the 40% surcharge?<\/summary><div class=\"a\"><p>No, not necessarily. The 40% surcharge penalises deliberate failure, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1729 of the General Tax Code<\/a> provides no exception for a taxpayer who corrects themselves. The Paris judicial court held that \"the spontaneous filing of a rectifying return does not, in principle, exclude the existence of a deliberate failure\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672e649a50af6f5fd344fd0d\" target=\"_blank\" rel=\"noopener\">TJ Paris, 8 November 2024, No. 22\/12687<\/a>), and dismissed all the taxpayer's claims. Where the surcharge is upheld, the halving of the late-payment interest is also lost for the same omissions, since <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a> excludes it for an infringement incompatible with good faith.<\/p><p>The Paris administrative court of appeal ruled the same way for an omitted capital gain, corrected in June 2013 after a request for information in May 2013, when the bank's documents dated from April 2012 (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041530202\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041530202\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Paris, 30 January 2020, No. 18PA01964<\/a>).<\/p><p>The date of assessment nevertheless remains a point of defence. The Paris court of appeal points out that \"the intention to evade tax need only be established on the date of the inaccurate or incomplete return\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/63733e4e48c76adcd126831a\" target=\"_blank\" rel=\"noopener\">CA Paris, 14 November 2022, No. 20\/16282<\/a>), and set aside the surcharge for several years of wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune). The file must therefore establish what the taxpayer knew when making the initial return, supported by dated documents.<\/p><\/div><\/details><details><summary>How do I regularise a bank account held abroad?<\/summary><div class=\"a\"><p>An individual domiciled in France must declare each year, with their income tax return, the accounts opened, held, used or closed abroad; sums transferred from an undeclared account are, unless proved otherwise, taxable income (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045764822\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045764822\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1649 A of the General Tax Code<\/a>). The regularisation therefore operates on two levels: the declaration of the accounts and the taxation of the income or assets.<\/p><p>The cost is calculated over a long period, because the reassessment period reaches ten years where the declaration obligation was not met, unless it is proved that the total credit balances of the foreign accounts did not exceed \u20ac50,000 during the year (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 169 of the LPF<\/a>). Each undeclared account carries a fine of \u20ac1,500, increased to \u20ac10,000 where it is located in a State or territory without an administrative assistance agreement allowing access to banking information (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373979\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1736 of the General Tax Code<\/a>). Where the tax office reassesses the tax linked to these sums, the 80% surcharge takes over: it cannot be lower than the fine and excludes both that fine and the surcharges of articles 1728 and 1729 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1729-0 A of the General Tax Code<\/a>).<\/p><p>Spontaneity must be genuine. The Paris court of appeal refused the 15% surcharge rate that a taxpayer drew from a circular of 21 June 2013, an old administrative scheme, where the taxpayer had already been subject to a review of personal tax situation and to criminal proceedings with searches, holding that the step \"cannot be considered to have been spontaneous so that he is not entitled to rely on the application of a 15% surcharge\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6406e43b2f58a4fb0215f217\" target=\"_blank\" rel=\"noopener\">CA Paris, 6 March 2023, No. 21\/14406<\/a>).<\/p><\/div><\/details><details><summary>Are foreign assets of unexplained origin taxed differently?<\/summary><div class=\"a\"><p>Yes. Where the obligation to declare a foreign account, capitalisation contract or crypto-asset portfolio has been breached at least once in the previous ten years, the tax authorities may ask the taxpayer to justify the origin of the assets within sixty days, then give formal notice to complete the reply within thirty days (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215879\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215879\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 23 C of the LPF<\/a>). Failing justification, these assets are deemed, until proved otherwise, to constitute property acquired without consideration (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373367\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 755 of the General Tax Code<\/a>).<\/p><p>They are then subject to gift and inheritance duties at the highest rate in table III of article 777, calculated on the highest value known to the tax authorities during the ten years before their request, less the assets whose origin has been justified. The 80% surcharge provided for undeclared accounts does not apply to these duties (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1729-0 A of the General Tax Code<\/a>).<\/p><p>For a regularisation, the practical consequence is clear: the origin of the funds is documented before filing, by means of gift deeds, inheritance returns, old statements or evidence of income already taxed. In the case decided by the Paris court of appeal on 6 March 2023, the tax authorities stated that they had accepted the family origin of the assets after documents establishing a manual gift were produced, and had not applied that provision. A file without proof of origin leaves open the application of article 755.<\/p><\/div><\/details><details><summary>Does regularisation protect against prosecution for tax fraud?<\/summary><div class=\"a\"><p>It reduces the exposure without erasing it. The tax authorities must report to the public prosecutor (procureur de la R\u00e9publique) the facts that led to surcharges of 80 or 100%, or 40% where the taxpayer has already, in the previous six calendar years, been subject to one of those surcharges or to a complaint by the tax authorities, on more than \u20ac100,000 of tax. For persons subject to the transparency obligations of public life, the threshold falls to \u20ac50,000 and the 40% surcharge suffices. This obligation does not apply to a taxpayer who has spontaneously filed a rectifying return (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471253\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471253\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 228 of the LPF<\/a>).<\/p><p>The criminal chamber reads this exception closely. It holds that \"the exemption from criminal prosecution that may benefit a taxpayer who has spontaneously filed a rectifying return constitutes an exception to the mandatory reporting mechanism which must be assessed strictly\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/664edde0c5e9760008be70fa\" target=\"_blank\" rel=\"noopener\">Cass. crim., 23 May 2024, No. 23-80.025<\/a>). It infers that the exception falls away where the tax authorities rejected the return, and quashed the judgment that had annulled the prosecution.<\/p><p>Outside mandatory reporting, a complaint by the tax authorities remains possible, in principle on the binding opinion of the tax offences commission. That opinion is not required where there are substantial presumptions and a risk that evidence will be lost, notably where the fraud involves accounts opened abroad. Tax fraud is punishable by five years' imprisonment and a \u20ac500,000 fine, increased to seven years and \u20ac3,000,000 notably where accounts opened abroad are used (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051742509\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051742509\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1741 of the General Tax Code<\/a>). The criminal analysis is therefore part of the calculation, just like late-payment interest.<\/p><\/div><\/details><details><summary>What happens if the tax authorities refuse the rectifying return?<\/summary><div class=\"a\"><p>The refusal deprives the taxpayer of the protection attached to spontaneous filing. In the judgment of 23 May 2024, the tax office had held a regularisation request inadmissible on the ground that the assets arose from a concealed activity; the court of appeal had nevertheless found the step to be spontaneous. The Court of Cassation quashed that decision because the court had not taken the prior rejection into account (<a href=\"https:\/\/www.courdecassation.fr\/decision\/664edde0c5e9760008be70fa\" target=\"_blank\" rel=\"noopener\">Cass. crim., 23 May 2024, No. 23-80.025<\/a>).<\/p><p>The Court adds that the assessment of the validity of the rejection is for the tax judge and not the criminal judge. A challenge to the refusal is therefore brought before the competent tax judge, and the criminal file does not allow its merits to be re-argued.<\/p><p>The conditions of mandatory reporting are checked against the documents. The criminal chamber requires that the tax evaded exceed \u20ac100,000 and that \"the surcharges applied, assessed at the stage of recovery, are those of 100%, 80% or 40% provided for by the various provisions to which it refers\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65015e51ee1a2205e6581744\" target=\"_blank\" rel=\"noopener\">Cass. crim., 13 September 2023, No. 22-82.288<\/a>). It accepts that these conditions may be established by the reassessment proposal and the reply to observations, even if the recovery notice is not attached. A well-constructed rectifying return limits the risk of rejection; it is prepared with the same rigour as a reply to an audit.<\/p><\/div><\/details><details><summary>Can I still regularise after a request for information?<\/summary><div class=\"a\"><p>On the tax covered by the request, the step is no longer spontaneous within the meaning of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a>. Administrative doctrine accepts, however, that a correction concerning another tax keeps that character (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 30<\/a>). For the tax under audit, the route open is that of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312536\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312536\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 62 of the LPF<\/a>: if the initial return was filed on time and the omission is not deliberate, a taxpayer who asks to regularise within thirty days of receiving the request owes only 70% of the late-payment interest. They file a supplementary return within thirty days of their request and pay tax and interest on filing, or by the deadline on the notice for a tax collected by roll, unless a payment plan is accepted by the public accountant.<\/p><p>Delay before the request weighs on the surcharge. The Riom court of appeal found deliberate failure by heirs who had filed a supplementary inheritance return six months after a request for information, holding that \"this omission cannot be analysed as mere negligence, but as a deliberate failure to meet the filing obligation\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69e8582bcdc6046d4718c028\" target=\"_blank\" rel=\"noopener\">CA Riom, 21 April 2026, No. 25\/00379<\/a>).<\/p><p>The same court nevertheless reduced the surcharge from \u20ac146,159 to \u20ac70,559, calculating it only on the balance due on the date of the request, \"given that the heirs spontaneously paid the inheritance tax even before the rectifying return\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69e8582bcdc6046d4718c028\" target=\"_blank\" rel=\"noopener\">same judgment<\/a>). Advance payments therefore counted, without eliminating the penalty.<\/p><\/div><\/details><details><summary>How do I correct an incomplete inheritance return?<\/summary><div class=\"a\"><p>The inheritance return is in principle filed within six months of the death. Late filing carries the 10% surcharge from the first day of the seventh month following the expiry of that period, and the 40% surcharge where the return is not filed within ninety days of a formal notice (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1728 of the General Tax Code<\/a>).<\/p><p>A third party's advice does not rule out this surcharge. The Paris judicial court dismissed the claim of an heir who relied on the advice of their notary, recalling that \"the penalty for failure or delay in filing a return by its very nature excludes any assessment of the taxpayer's good faith\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/679bd27043b3d977d8ccda1f\" target=\"_blank\" rel=\"noopener\">TJ Paris, 30 January 2025, No. 23\/11988<\/a>).<\/p><p>Where the return was filed but omits assets, the correction takes the form of a supplementary return, which must be exhaustive. The criminal chamber holds that \"the filing of a return, even if late under the tax provisions governing it, which contains omissions, starts the special limitation period\" for tax fraud (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5ffc654f1a66d03ecfaa7ce2\" target=\"_blank\" rel=\"noopener\">Cass. crim., 6 January 2021, No. 18-84.570<\/a>). A second return repeating the same omissions can therefore found separate prosecutions. The inventory of assets is made before filing, with values at the date of death.<\/p><p>The period available to the tax authorities differs from that for income tax. It is three years where the return sufficiently revealed that the tax was due without further investigation (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 180 of the LPF<\/a>), and six years where no special period applies (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 186 of the LPF<\/a>). Since an omitted asset is not revealed by the return, the shorter period can rarely be invoked against it.<\/p><\/div><\/details><details><summary>For how many years must I regularise?<\/summary><div class=\"a\"><p>The regularisation covers the years that the tax authorities can still reassess, and this period varies with the tax and the situation. For income tax as for corporation tax, the tax office may in principle make corrections until 31 December of the third year following the tax year (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article L. 169 of the LPF<\/a>).<\/p><p>The period rises to ten years in case of concealed activity, false tax domiciliation abroad or breach of the declaration obligations relating to accounts, contracts, trusts and digital asset portfolios held abroad. For bank accounts, the extension does not apply if the taxpayer proves that the total credit balances never exceeded \u20ac50,000 during the year concerned.<\/p><p>The timetable also governs the reduction of late-payment interest, which requires filing before the reassessment period expires. Administrative doctrine gives the example of the income tax return for year N, the correction of which must be made by 31 December N+3 at the latest under the three-year period (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-DAE-20-10, \u00a7 40<\/a>). The limitation period is therefore checked year by year before any filing.<\/p><\/div><\/details><details><summary>Does regularisation count in the criminal assessment of gravity?<\/summary><div class=\"a\"><p>The criminal judge may convict of tax fraud a taxpayer already penalised by the tax authorities only if the facts are sufficiently grave, assessed on precise criteria. The criminal chamber holds that \"the gravity may result from the amount of the tax evaded, the nature of the acts of the person prosecuted or the circumstances in which they occurred\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca6866b27b1d520fceab63\" target=\"_blank\" rel=\"noopener\">Cass. crim., 11 September 2019, No. 18-84.144<\/a>).<\/p><p>On the same day, it held that the court of appeal had wrongly treated as gravity criteria \"the absence of justification of the origin of the funds invested and the defendant's conduct after the fraud\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca6866b27b1d520fceab61\" target=\"_blank\" rel=\"noopener\">Cass. crim., 11 September 2019, No. 18-81.040<\/a>). The absence of regularisation is therefore not, in itself, a criterion of gravity.<\/p><p>This decision must be read to the end. The Court upheld the finding of guilt, itself noting the gravity arising from the use of intermediaries established abroad and from tax evaded of \u20ac235,580, and quashed the judgment only as to money laundering, the sentences and civil damages. A regularisation therefore does not neutralise facts that are already grave; its criminal value lies mainly in the exception of article L. 228, so long as the tax authorities do not reject the return.<\/p><\/div><\/details><details><summary>Can late-payment interest be challenged or waived?<\/summary><div class=\"a\"><p>Late-payment interest is not a penalty. The Paris judicial court points out that \"Late-payment interest is due as of right and implies no assessment by the tax authorities of the taxpayer's conduct\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69964f22cdc6046d47e2de3d\" target=\"_blank\" rel=\"noopener\">TJ Paris, 18 February 2026, No. 24\/10699<\/a>). Good faith is therefore not enough to remove it; only the exceptions provided for by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">article 1727 of the General Tax Code<\/a> remove it as of right, such as the express statement on the return of the grounds for an arguable position.<\/p><p>The discussion then concerns its base and its duration: starting point specific to each tax, end of the count in the month the rectifying return is filed (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1458-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-CF-INF-10-10-20, \u00a7 120<\/a>), application of the reduced rate only to the sums paid.<\/p><p>Filing a rectifying return may also open an exchange with the tax office on the surcharges. The criminal chamber notes that \"Before a tax audit is opened, a taxpayer may refer a request for a settlement to the tax authorities by filing a rectifying return\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/664edde0c5e9760008be70fa\" target=\"_blank\" rel=\"noopener\">Cass. crim., 23 May 2024, No. 23-80.025<\/a>). A settlement is not a right: it is within the discretion of the tax authorities and is negotiated on a calculated file.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051213330\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1727<\/span><span class=\"kcv-art-t\">late-payment interest and halving in case of a spontaneous rectifying return<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1728<\/span><span class=\"kcv-art-t\">surcharge for late filing of a return<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1729<\/span><span class=\"kcv-art-t\">surcharges for deliberate failure and fraudulent manoeuvres<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373048\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1729-0 A<\/span><span class=\"kcv-art-t\">80% surcharge linked to undeclared foreign accounts and assets<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373979\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1736<\/span><span class=\"kcv-art-t\">fine for an undeclared foreign account<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051742509\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051742509\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1741<\/span><span class=\"kcv-art-t\">offence of tax fraud<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045764822\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045764822\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 1649 A<\/span><span class=\"kcv-art-t\">declaration of accounts opened abroad<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373367\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">CGI, article 755<\/span><span class=\"kcv-art-t\">foreign assets of unjustified origin taxed to gift and inheritance duties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312536\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312536\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">LPF, article L. 62<\/span><span class=\"kcv-art-t\">regularisation during an audit<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">LPF, article L. 169<\/span><span class=\"kcv-art-t\">reassessment period for income tax and corporation tax<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471253\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471253\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">LPF, article L. 228<\/span><span class=\"kcv-art-t\">mandatory reporting and complaint for tax fraud<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215879\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215879\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">LPF, article L. 23 C<\/span><span class=\"kcv-art-t\">justification of the origin of assets held abroad<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">LPF, article L. 180<\/span><span class=\"kcv-art-t\">reassessment period for registration and inheritance duties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">LPF, article L. 186<\/span><span class=\"kcv-art-t\">general six-year reassessment period<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11930-PGP.html\" target=\"_blank\" rel=\"noopener\"><span class=\"kcv-art-n\">BOI-DAE-20-10<\/span><span class=\"kcv-art-t\">conditions for halving late-payment interest<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1458-PGP.html\" target=\"_blank\" rel=\"noopener\"><span class=\"kcv-art-n\">BOI-CF-INF-10-10-20<\/span><span class=\"kcv-art-t\">calculation and end point of late-payment interest<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/international-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">International taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Inheritance taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/2026\/06\/30\/controle-fiscal-entreprise-loi-anti-fraude-2026-documents-delais\/\"><span class=\"kcv-pg-t\">Tax audits after the 2026 anti-fraud law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>An omission to correct before any audit? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the returns filed, the statements concerned and the tax letters received: the firm examines the regularisation route, its cost and the associated risks.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What is a spontaneous tax regularisation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A spontaneous tax regularisation consists of filing a rectifying return of one's own accord, accompanied by payment of the tax, before the tax authorities act on the tax concerned. The taxpayer thus corrects forgotten income, an understated base, an unjustified deduction or an omitted asset. Article 1727 of the CGI attaches to this step a 50% reduction of the late-payment interest, on three conditions: filing before the reassessment period expires, a regularisation that does not concern an infringement incompatible with good faith, and payment of the basic tax. Administrative doctrine specifies that the filing is spontaneous where it precedes any act by the tax office, that is, a formal notice, a notice of audit or of review of personal tax situation, a request for information or a reassessment proposal (BOI-DAE-20-10, \u00a7 20). The same doctrine accepts that a rectifying return filed after such an act remains spontaneous where it concerns a tax different from the one targeted by the tax office (\u00a7 30). Spontaneity is therefore assessed tax by tax, not globally. It is not a certificate of good faith: the surcharge for deliberate failure follows its own criteria, examined below.\"}}, {\"@type\": \"Question\", \"name\": \"How much does a tax regularisation cost before an audit?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The cost is made up first of the basic tax, that is, the tax that should have been paid. To this is added late-payment interest at the rate of 0.20% per month, calculated in principle, for income tax, from 1 July of the year following the tax year, except notably for the real estate capital gains of articles 150 U to 150 UC (article 1727 of the General Tax Code). In case of a successful spontaneous regularisation, this interest is halved, that is 0.10% per month for interest accrued since 1 January 2018 (BOI-DAE-20-10, \u00a7 90). Administrative doctrine ends the count at the end of the month in which the rectifying return is filed (BOI-CF-INF-10-10-20, \u00a7 120). The Paris administrative court of appeal applied this doctrine in favour of taxpayers who had filed a rectifying return, while upholding the surcharge for deliberate failure (CAA Paris, 18 November 2020, No. 19PA00074). The surcharges are added where applicable: 10% for a return filed late without a formal notice, 40% for deliberate failure, 80% for fraudulent manoeuvres or, where the tax office reassesses tax linked to an undeclared foreign account, under article 1729-0 A. The full calculation is therefore made year by year, tax by tax, before any decision to file. A simulation that takes only the reduced interest into account understates the cost where the omission risks being characterised as deliberate: the surcharge is then added and late-payment interest becomes due again at the full rate.\"}}, {\"@type\": \"Question\", \"name\": \"Is the halving of late-payment interest automatic?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where its conditions are met, the reduction applies without any particular request from the taxpayer (BOI-DAE-20-10, \u00a7 10). According to the same doctrine, it benefits taxpayers who filed their initial return and paid the corresponding tax on time. It then requires a spontaneous correction, an error made in good faith and payment of the tax at the time of filing, or at the latest by the deadline shown on the tax assessment notice for taxes collected by roll (article 1727 of the General Tax Code). Good faith is presumed: the tax authorities can refuse the reduction only if they establish that the omissions corrected were deliberate (\u00a7 60). Payment, however, is the taxpayer's responsibility. A taxpayer who cannot pay immediately keeps the reduction if the public accountant grants a payment plan, to be requested at the time of filing (\u00a7 70). If only part of the tax is paid on filing and no plan is granted, the reduction applies only to the interest on the tax paid. The same result applies where the schedule is not respected: only the portion paid within the deadlines of the plan benefits. Available cash is therefore checked before filing, not after.\"}}, {\"@type\": \"Question\", \"name\": \"Does a spontaneous rectifying return avoid the 40% surcharge?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, not necessarily. The 40% surcharge penalises deliberate failure, and article 1729 of the General Tax Code provides no exception for a taxpayer who corrects themselves. The Paris judicial court held that \\\"the spontaneous filing of a rectifying return does not, in principle, exclude the existence of a deliberate failure\\\" (our translation) (TJ Paris, 8 November 2024, No. 22\/12687), and dismissed all the taxpayer's claims. Where the surcharge is upheld, the halving of the late-payment interest is also lost for the same omissions, since article 1727 of the General Tax Code excludes it for an infringement incompatible with good faith. The Paris administrative court of appeal ruled the same way for an omitted capital gain, corrected in June 2013 after a request for information in May 2013, when the bank's documents dated from April 2012 (CAA Paris, 30 January 2020, No. 18PA01964). The date of assessment nevertheless remains a point of defence. The Paris court of appeal points out that \\\"the intention to evade tax need only be established on the date of the inaccurate or incomplete return\\\" (our translation) (CA Paris, 14 November 2022, No. 20\/16282), and set aside the surcharge for several years of wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune). The file must therefore establish what the taxpayer knew when making the initial return, supported by dated documents.\"}}, {\"@type\": \"Question\", \"name\": \"How do I regularise a bank account held abroad?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"An individual domiciled in France must declare each year, with their income tax return, the accounts opened, held, used or closed abroad; sums transferred from an undeclared account are, unless proved otherwise, taxable income (article 1649 A of the General Tax Code). The regularisation therefore operates on two levels: the declaration of the accounts and the taxation of the income or assets. The cost is calculated over a long period, because the reassessment period reaches ten years where the declaration obligation was not met, unless it is proved that the total credit balances of the foreign accounts did not exceed \u20ac50,000 during the year (article L. 169 of the LPF). Each undeclared account carries a fine of \u20ac1,500, increased to \u20ac10,000 where it is located in a State or territory without an administrative assistance agreement allowing access to banking information (article 1736 of the General Tax Code). Where the tax office reassesses the tax linked to these sums, the 80% surcharge takes over: it cannot be lower than the fine and excludes both that fine and the surcharges of articles 1728 and 1729 (article 1729-0 A of the General Tax Code). Spontaneity must be genuine. The Paris court of appeal refused the 15% surcharge rate that a taxpayer drew from a circular of 21 June 2013, an old administrative scheme, where the taxpayer had already been subject to a review of personal tax situation and to criminal proceedings with searches, holding that the step \\\"cannot be considered to have been spontaneous so that he is not entitled to rely on the application of a 15% surcharge\\\" (our translation) (CA Paris, 6 March 2023, No. 21\/14406).\"}}, {\"@type\": \"Question\", \"name\": \"Are foreign assets of unexplained origin taxed differently?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Where the obligation to declare a foreign account, capitalisation contract or crypto-asset portfolio has been breached at least once in the previous ten years, the tax authorities may ask the taxpayer to justify the origin of the assets within sixty days, then give formal notice to complete the reply within thirty days (article L. 23 C of the LPF). Failing justification, these assets are deemed, until proved otherwise, to constitute property acquired without consideration (article 755 of the General Tax Code). They are then subject to gift and inheritance duties at the highest rate in table III of article 777, calculated on the highest value known to the tax authorities during the ten years before their request, less the assets whose origin has been justified. The 80% surcharge provided for undeclared accounts does not apply to these duties (article 1729-0 A of the General Tax Code). For a regularisation, the practical consequence is clear: the origin of the funds is documented before filing, by means of gift deeds, inheritance returns, old statements or evidence of income already taxed. In the case decided by the Paris court of appeal on 6 March 2023, the tax authorities stated that they had accepted the family origin of the assets after documents establishing a manual gift were produced, and had not applied that provision. A file without proof of origin leaves open the application of article 755.\"}}, {\"@type\": \"Question\", \"name\": \"Does regularisation protect against prosecution for tax fraud?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It reduces the exposure without erasing it. The tax authorities must report to the public prosecutor (procureur de la R\u00e9publique) the facts that led to surcharges of 80 or 100%, or 40% where the taxpayer has already, in the previous six calendar years, been subject to one of those surcharges or to a complaint by the tax authorities, on more than \u20ac100,000 of tax. For persons subject to the transparency obligations of public life, the threshold falls to \u20ac50,000 and the 40% surcharge suffices. This obligation does not apply to a taxpayer who has spontaneously filed a rectifying return (article L. 228 of the LPF). The criminal chamber reads this exception closely. It holds that \\\"the exemption from criminal prosecution that may benefit a taxpayer who has spontaneously filed a rectifying return constitutes an exception to the mandatory reporting mechanism which must be assessed strictly\\\" (our translation) (Cass. crim., 23 May 2024, No. 23-80.025). It infers that the exception falls away where the tax authorities rejected the return, and quashed the judgment that had annulled the prosecution. Outside mandatory reporting, a complaint by the tax authorities remains possible, in principle on the binding opinion of the tax offences commission. That opinion is not required where there are substantial presumptions and a risk that evidence will be lost, notably where the fraud involves accounts opened abroad. Tax fraud is punishable by five years' imprisonment and a \u20ac500,000 fine, increased to seven years and \u20ac3,000,000 notably where accounts opened abroad are used (article 1741 of the General Tax Code). The criminal analysis is therefore part of the calculation, just like late-payment interest.\"}}, {\"@type\": \"Question\", \"name\": \"What happens if the tax authorities refuse the rectifying return?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The refusal deprives the taxpayer of the protection attached to spontaneous filing. In the judgment of 23 May 2024, the tax office had held a regularisation request inadmissible on the ground that the assets arose from a concealed activity; the court of appeal had nevertheless found the step to be spontaneous. The Court of Cassation quashed that decision because the court had not taken the prior rejection into account (Cass. crim., 23 May 2024, No. 23-80.025). The Court adds that the assessment of the validity of the rejection is for the tax judge and not the criminal judge. A challenge to the refusal is therefore brought before the competent tax judge, and the criminal file does not allow its merits to be re-argued. The conditions of mandatory reporting are checked against the documents. The criminal chamber requires that the tax evaded exceed \u20ac100,000 and that \\\"the surcharges applied, assessed at the stage of recovery, are those of 100%, 80% or 40% provided for by the various provisions to which it refers\\\" (our translation) (Cass. crim., 13 September 2023, No. 22-82.288). It accepts that these conditions may be established by the reassessment proposal and the reply to observations, even if the recovery notice is not attached. A well-constructed rectifying return limits the risk of rejection; it is prepared with the same rigour as a reply to an audit.\"}}, {\"@type\": \"Question\", \"name\": \"Can I still regularise after a request for information?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"On the tax covered by the request, the step is no longer spontaneous within the meaning of article 1727 of the General Tax Code. Administrative doctrine accepts, however, that a correction concerning another tax keeps that character (BOI-DAE-20-10, \u00a7 30). For the tax under audit, the route open is that of article L. 62 of the LPF: if the initial return was filed on time and the omission is not deliberate, a taxpayer who asks to regularise within thirty days of receiving the request owes only 70% of the late-payment interest. They file a supplementary return within thirty days of their request and pay tax and interest on filing, or by the deadline on the notice for a tax collected by roll, unless a payment plan is accepted by the public accountant. Delay before the request weighs on the surcharge. The Riom court of appeal found deliberate failure by heirs who had filed a supplementary inheritance return six months after a request for information, holding that \\\"this omission cannot be analysed as mere negligence, but as a deliberate failure to meet the filing obligation\\\" (our translation) (CA Riom, 21 April 2026, No. 25\/00379). The same court nevertheless reduced the surcharge from \u20ac146,159 to \u20ac70,559, calculating it only on the balance due on the date of the request, \\\"given that the heirs spontaneously paid the inheritance tax even before the rectifying return\\\" (our translation) (same judgment). Advance payments therefore counted, without eliminating the penalty.\"}}, {\"@type\": \"Question\", \"name\": \"How do I correct an incomplete inheritance return?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The inheritance return is in principle filed within six months of the death. Late filing carries the 10% surcharge from the first day of the seventh month following the expiry of that period, and the 40% surcharge where the return is not filed within ninety days of a formal notice (article 1728 of the General Tax Code). A third party's advice does not rule out this surcharge. The Paris judicial court dismissed the claim of an heir who relied on the advice of their notary, recalling that \\\"the penalty for failure or delay in filing a return by its very nature excludes any assessment of the taxpayer's good faith\\\" (our translation) (TJ Paris, 30 January 2025, No. 23\/11988). Where the return was filed but omits assets, the correction takes the form of a supplementary return, which must be exhaustive. The criminal chamber holds that \\\"the filing of a return, even if late under the tax provisions governing it, which contains omissions, starts the special limitation period\\\" for tax fraud (our translation) (Cass. crim., 6 January 2021, No. 18-84.570). A second return repeating the same omissions can therefore found separate prosecutions. The inventory of assets is made before filing, with values at the date of death. The period available to the tax authorities differs from that for income tax. It is three years where the return sufficiently revealed that the tax was due without further investigation (article L. 180 of the LPF), and six years where no special period applies (article L. 186 of the LPF). Since an omitted asset is not revealed by the return, the shorter period can rarely be invoked against it.\"}}, {\"@type\": \"Question\", \"name\": \"For how many years must I regularise?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The regularisation covers the years that the tax authorities can still reassess, and this period varies with the tax and the situation. For income tax as for corporation tax, the tax office may in principle make corrections until 31 December of the third year following the tax year (article L. 169 of the LPF). The period rises to ten years in case of concealed activity, false tax domiciliation abroad or breach of the declaration obligations relating to accounts, contracts, trusts and digital asset portfolios held abroad. For bank accounts, the extension does not apply if the taxpayer proves that the total credit balances never exceeded \u20ac50,000 during the year concerned. The timetable also governs the reduction of late-payment interest, which requires filing before the reassessment period expires. Administrative doctrine gives the example of the income tax return for year N, the correction of which must be made by 31 December N+3 at the latest under the three-year period (BOI-DAE-20-10, \u00a7 40). The limitation period is therefore checked year by year before any filing.\"}}, {\"@type\": \"Question\", \"name\": \"Does regularisation count in the criminal assessment of gravity?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The criminal judge may convict of tax fraud a taxpayer already penalised by the tax authorities only if the facts are sufficiently grave, assessed on precise criteria. The criminal chamber holds that \\\"the gravity may result from the amount of the tax evaded, the nature of the acts of the person prosecuted or the circumstances in which they occurred\\\" (our translation) (Cass. crim., 11 September 2019, No. 18-84.144). On the same day, it held that the court of appeal had wrongly treated as gravity criteria \\\"the absence of justification of the origin of the funds invested and the defendant's conduct after the fraud\\\" (our translation) (Cass. crim., 11 September 2019, No. 18-81.040). The absence of regularisation is therefore not, in itself, a criterion of gravity. This decision must be read to the end. The Court upheld the finding of guilt, itself noting the gravity arising from the use of intermediaries established abroad and from tax evaded of \u20ac235,580, and quashed the judgment only as to money laundering, the sentences and civil damages. A regularisation therefore does not neutralise facts that are already grave; its criminal value lies mainly in the exception of article L. 228, so long as the tax authorities do not reject the return.\"}}, {\"@type\": \"Question\", \"name\": \"Can late-payment interest be challenged or waived?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Late-payment interest is not a penalty. The Paris judicial court points out that \\\"Late-payment interest is due as of right and implies no assessment by the tax authorities of the taxpayer's conduct\\\" (our translation) (TJ Paris, 18 February 2026, No. 24\/10699). Good faith is therefore not enough to remove it; only the exceptions provided for by article 1727 of the General Tax Code remove it as of right, such as the express statement on the return of the grounds for an arguable position. The discussion then concerns its base and its duration: starting point specific to each tax, end of the count in the month the rectifying return is filed (BOI-CF-INF-10-10-20, \u00a7 120), application of the reduced rate only to the sums paid. Filing a rectifying return may also open an exchange with the tax office on the surcharges. The criminal chamber notes that \\\"Before a tax audit is opened, a taxpayer may refer a request for a settlement to the tax authorities by filing a rectifying return\\\" (our translation) (Cass. crim., 23 May 2024, No. 23-80.025). A settlement is not a right: it is within the discretion of the tax authorities and is negotiated on a calculated file.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Tax regularisation lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/tax-regularisation-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"\u00cele-de-France\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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\n\n\n\n\n\n\n\n\n\n\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    flex-shrink: 0 !important;\n    scroll-snap-align: start !important;\n    width: clamp(300px, 30vw, 400px) !important;\n    min-width: 300px !important;\n  }\n\n  @media (max-width: 767px) {\n    .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n      width: 350px !important;\n      min-width: 350px !important;\n      max-width: 350px !important;\n    }\n  }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157105 post-2157105 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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Forgotten income, a foreign account never declared, an incomplete inheritance return or VAT wrongly calculated: for a tax regularisation lawyer in Paris, the decisive point is a rectifying return filed before any [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157179,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161327","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax regularisation lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Tax regularisation lawyer Paris: correct a return before an audit and measure interest and surcharges. 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