You live in London, New York, Dubai or Singapore. Your French company \u2014 usually a SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible joint-stock company foreigners prefer) or a SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, the private limited company) \u2014 runs in Paris, Lyon or Bordeaux with an accountant, a registered office and a Kbis (the official company identity extract issued by the greffe, the commercial court registry). One morning your accountant forwards an email: the SIE (Service des imp\u00f4ts des entreprises, the corporate tax office of the DGFIP, the French tax administration) announces a v\u00e9rification de comptabilit\u00e9 (a full on-site audit of your accounts). You panic: do you have to fly to France, hand over everything immediately, and pay whatever amount the auditor writes down? No. French tax audits follow a strict contradictory procedure set out in the LPF (Livre des proc\u00e9dures fiscales, the tax procedure code) and the CGI (Code g\u00e9n\u00e9ral des imp\u00f4ts, the general tax code), with mandatory notices, a binding charter of rights, reasoned reassessment proposals, fixed answer deadlines and several levels of appeal that a foreign-based owner can activate by email, post and authorised representative. This guide explains, step by step, how a tax audit reaches you abroad, what happens inside your French premises, how the reassessment is notified, and how you challenge it \u2014 with the exact legal texts and court decisions that protect you, and the practical documents to prepare from abroad before the deadline expires.<\/p>\n
Everything starts with paper, not with a visit. French law forbids a surprise examination of your books: the auditor must announce the audit, identify the years concerned, tell you that you may be assisted by counsel, and give you the charter of the audited taxpayer. From abroad, your first job is therefore a documentary check, not a payment. Read the notice line by line, calendar the dates, appoint a representative in France, and verify that each guarantee was respected \u2014 because a missing mandatory statement can annul the whole reassessment.<\/p>\n
The founding rule is stated in Article L47 of the Livre des proc\u00e9dures fiscales<\/a>: “une v\u00e9rification de comptabilit\u00e9 ou un examen de comptabilit\u00e9 ne peut \u00eatre engag\u00e9 sans que le contribuable en ait \u00e9t\u00e9 inform\u00e9 par l’envoi ou la remise d’un avis de v\u00e9rification ou par l’envoi d’un avis d’examen de comptabilit\u00e9”. In plain English for a foreign founder: no on-site audit of your French company may begin unless you were first informed by the sending or delivery of an audit notice. The same article adds the sentence that saves many foreign-owned companies: the notice must state “que le contribuable a la facult\u00e9 de se faire assister par un conseil de son choix” \u2014 that you have the right to be assisted by counsel of your choice \u2014 failing which the procedure is void. Concretely, when your accountant forwards the avis de v\u00e9rification, check three things the same day: does it list precisely the years and taxes under review, does it contain the counsel-assistance paragraph, and does it tell you where to find the charte des droits et obligations du contribuable v\u00e9rifi\u00e9 (the charter of rights and obligations of the audited taxpayer, available on impots.gouv.fr and summarised in the official charter page of the DGFIP<\/a>)? If any of these is missing, tell your French counsel immediately and in writing, because the Conseil d’\u00c9tat treats the charter as binding: in CE, 18 February 2025, n\u00b0 492413 (Valmer)<\/a>, the court recalls that “les dispositions contenues dans la charte sont opposables \u00e0 l’administration” \u2014 the provisions of the charter can be invoked against the administration \u2014 and that officers must comply with charter rules guaranteeing taxpayer rights even when those rules have no equivalent in the codes. The administration publishes the detailed procedure in the BOI-CF-PGR-20-40 on guarantees during audits (BOFiP, the official tax bulletin)<\/a>, which your counsel should cite in correspondence.<\/p>\n Second, understand what the auditor chose: a v\u00e9rification de comptabilit\u00e9 means the auditor comes to your French premises and examines books, invoices, contracts and software on site; an examen de comptabilit\u00e9 means a desk review conducted from the office on files you send, including the FEC (fichier des \u00e9critures comptables, the standardised electronic accounting file). The distinction matters from abroad because a desk review runs through deadlines and correspondence, while an on-site audit requires someone to open the door, provide a workspace and answer factual questions. In both cases, appoint without delay a person physically present in France \u2014 your expert-comptable (chartered accountant), your avocat (attorney), or an employee with a written power of attorney \u2014 and notify the auditor by email and registered letter that all correspondence, meeting invitations and draft conclusions must go through that representative with a copy to you. French auditors accept representation; what they do not accept is silence. An unannounced material check is possible only at the very start to record physical items or the existence of documents, and even then the notice and the charter must be handed over at the beginning of those observations, with the substantive examination starting only after a reasonable delay allowing you to arrange counsel. From abroad, use that delay: ask your accountant to freeze the relevant years in the software, export the FEC for each year under review, gather bank statements, sales and purchase ledgers, payroll journals (DSN, d\u00e9claration sociale nominative, the monthly payroll return sent to URSSAF, the social-security collection agency), VAT returns (CA3), corporate income tax returns (IS, imp\u00f4t sur les soci\u00e9t\u00e9s) and the contracts behind exceptional entries such as management fees paid to your foreign parent, intercompany loans or transfers of activity. Do not rewrite history: never recreate invoices, never backdate minutes, never delete emails. The auditor compares coherence \u2014 turnover declared for VAT versus turnover booked for corporate tax versus cash movements \u2014 and reconstructed files are treated as opposition to control, which leads to unilateral assessment.<\/p>\n Third, calendar the outer time limits that frame the whole operation. The administration cannot audit you forever: Article L169 of the Livre des proc\u00e9dures fiscales<\/a> provides that “Pour l’imp\u00f4t sur le revenu et l’imp\u00f4t sur les soci\u00e9t\u00e9s, le droit de reprise de l’administration des imp\u00f4ts s’exerce jusqu’\u00e0 la fin de la troisi\u00e8me ann\u00e9e qui suit celle au titre de laquelle l’imposition est due” \u2014 for income tax and corporate tax, the administration may reassess until the end of the third year following the year for which tax is due. For a 2023 corporate year closed on 31 December 2023, the standard deadline therefore runs to 31 December 2026, extended to ten years only for hidden activity. Ask your counsel to verify, for each tax and each year listed on the notice, whether the reassessment right was still open on the day the notice was sent, and whether any interruption (a prior reassessment proposal, a court filing) extended it. Keep also the protective rule of Article L51 of the Livre des proc\u00e9dures fiscales<\/a>: “Lorsque la v\u00e9rification de comptabilit\u00e9 ou l’examen de comptabilit\u00e9, pour une p\u00e9riode d\u00e9termin\u00e9e, au regard d’un imp\u00f4t ou d’une taxe ou d’un groupe d’imp\u00f4ts ou de taxes, est achev\u00e9, l’administration ne peut proc\u00e9der \u00e0 une v\u00e9rification de comptabilit\u00e9” on the same records for the same taxes and period. A completed audit for 2022 corporate tax cannot be restarted for the same tax and period except in the narrow statutory exceptions (audit limited to specific transactions, turnover-tax cases, fraud, or specific information requests). If your company was already audited two years ago and the new notice covers the same ground, raise Article L51 in your first reply.<\/p>\n Once the notice period has run, the auditor visits your French establishment \u2014 your si\u00e8ge social (registered office), your branch premises, or your accountant’s office if the books are kept there. For a founder living abroad, the critical point is that the auditor examines, but does not manage: the auditor may consult all books and documents, take copies, ask for justifications, test the accounting software and note inconsistencies, but may not remove original documents without your agreement and may not conduct the audit from home for months without coming on site. Small companies enjoy a powerful time shield in Article L52 of the Livre des proc\u00e9dures fiscales<\/a>: “Sous peine de nullit\u00e9 de l’imposition, la v\u00e9rification sur place des livres ou documents comptables ne peut s’\u00e9tendre sur une dur\u00e9e sup\u00e9rieure \u00e0 trois mois” for industrial and commercial businesses below the turnover thresholds and for small farming businesses. If your French subsidiary is a small operating company under the thresholds, count the days between the first on-site visit and the last: beyond three months of on-site presence, the resulting assessment is void, unless the overrun results from your own delays or from specific statutory extensions. Larger companies are not protected by the three-month cap, but they remain protected by the general requirement of a genuine contradictory debate: the auditor must present findings progressively, hold a closing meeting (r\u00e9union de synth\u00e8se) and let you respond before anything is notified. Instruct your representative to attend every meeting, to take minutes, to ask for the auditor’s preliminary concerns in writing, and to send observations by email the same week. A founder who learns of the auditor’s theory only upon receiving the reassessment proposal has lost the most valuable phase \u2014 the informal correction phase where a missing contract, a translation or a bank proof can still close the issue.<\/p>\n Document discipline decides the outcome more than rhetoric. French auditors reason from the FEC and the supporting documents: every sale must tie to an invoice and a bank receipt, every purchase to an invoice and a payment, every payroll entry to a DSN and a URSSAF statement, every intercompany charge to a signed agreement, transfer-pricing documentation where required, and proof of actual service. Foreign founders are typically reassessed on four recurring items: management fees invoiced by the foreign parent without proof of service rendered to the French company, cash advances or shareholder current-account movements (compte courant d’associ\u00e9, the flexible loan account between a company and its shareholder) reclassified as hidden distributions, VAT deducted on invoices that do not meet French invoicing requirements, and research tax credit (CIR, cr\u00e9dit d’imp\u00f4t recherche) claimed without time sheets and project reports. The Conseil d’\u00c9tat decision in CE, 17 June 2021, n\u00b0 435357 (Date)<\/a>, concerning research credits challenged after a v\u00e9rification de comptabilit\u00e9 of the company D\u00e9veloppement et Applications des Techniques de l’Energie, illustrates how the court controls procedural guarantees step by step, including access to senior reviewers, before examining the substance of the credits. Prepare from abroad a bundle per risk item: the signed intercompany agreement with its appendices and renewal letters, the emails and reports proving the service, the time records, the bank statements showing payment, the French translation of any English-language contract, and the Kbis, articles of association (statuts) and RBE (registre des b\u00e9n\u00e9ficiaires effectifs, the beneficial-owner register) proving who ordered what. Send copies, keep originals, number the exhibits and keep proof of dispatch. If the auditor requests information you cannot produce within days \u2014 foreign bank archives, parent-company ledgers \u2014 reply in writing before the deadline, explain the practical obstacle, propose a precise date, and ask for an extension. Courts distinguish a taxpayer who cooperates with difficulty from one who obstructs: only the second faces taxation d’office (unilateral assessment) and the heaviest penalties.<\/p>\n Two behaviours must be avoided absolutely. First, refusing entry, hiding software access or ignoring information requests can be qualified as opposition \u00e0 contr\u00f4le fiscal (opposition to tax audit), which authorises the administration to assess tax unilaterally and applies severe penalties under Article 1728 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, since “Le d\u00e9faut de production dans les d\u00e9lais prescrits d’une d\u00e9claration ou d’un acte comportant l’indication d’\u00e9l\u00e9ments \u00e0 retenir pour l’assiette ou la liquidation de l’imp\u00f4t entra\u00eene l’application” of increased charges on the duties assessed. Second, signing an acceptance you do not understand during the closing meeting binds you: an express acceptance of the proposed reassessments limits later challenge to narrow grounds. Your representative should therefore never sign acceptance on the spot; the correct sentence is that you take note, will examine the draft with counsel and will answer within the statutory deadline after receiving the formal proposal. From abroad, confirm that instruction in writing to your own team so that politeness toward the auditor does not become a waiver.<\/p>\n The audit ends with paper again: a proposition de rectification (reassessment proposal) explaining, year by year and tax by tax, what the administration wants to change, why, and how much principal, late interest and penalties it claims. This document is the most important letter your French company will receive this year. It opens a thirty-day window \u2014 extendable once by thirty days on request \u2014 during which a precise, reasoned, exhibit-backed answer can reduce or cancel the bill. After that, a chain of remedies runs from the senior reviewer inside the tax office to the tax commission, the formal claim, and the administrative court, with the possibility of suspending enforced collection while you litigate. Each step has its own deadline and its own form; missing one does not always kill the case, but it always makes victory harder and more expensive.<\/p>\n The general procedure is the rectification contradictoire (adversarial reassessment procedure) defined in Article L55 of the Livre des proc\u00e9dures fiscales<\/a> for cases where the administration finds “une insuffisance, une inexactitude, une omission ou une dissimulation dans les \u00e9l\u00e9ments servant de base au calcul des imp\u00f4ts, droits, taxes, redevances ou sommes quelconques dues en vertu du code g\u00e9n\u00e9ral des imp\u00f4ts” \u2014 an insufficiency, inaccuracy, omission or concealment in the basis of taxes due under the general tax code. Within that procedure, Article L57 of the Livre des proc\u00e9dures fiscales<\/a> imposes the key guarantee: “L’administration adresse au contribuable une proposition de rectification qui doit \u00eatre motiv\u00e9e de mani\u00e8re \u00e0 lui permettre de formuler ses observations ou de faire conna\u00eetre son acceptation.” The administration must send a reassessment proposal reasoned well enough to let you comment or accept. Complementing this, Article L48 of the Livre des proc\u00e9dures fiscales<\/a> requires that “l’administration doit indiquer, avant que le contribuable pr\u00e9sente ses observations ou accepte les rehaussements propos\u00e9s, dans la proposition pr\u00e9vue au premier alin\u00e9a de l’article L. 57” the amount of duties, taxes and penalties resulting from the reassessments. In practice, your proposal must therefore contain, for each year and each tax: the legal basis, the facts found, the reasoning linking facts to the additional amount, and the quantified principal, late interest (int\u00e9r\u00eat de retard, currently 0.20 percent per month) and penalties. The Conseil d’\u00c9tat enforces this strictly: in CE, 26 July 2018, n\u00b0 408480<\/a>, the court examined a reassessment proposal that had added 1,187,556 euros of partnership profits to an individual’s income and verified whether the administration had sufficiently explained the gap between the admitted undeclared amount and the final taxable base, including the 1.25 multiplier, before deciding on discharge. When you receive the proposal abroad, apply the same test with your counsel: for each reassessment, can you identify the invoice, the year, the legal article and the arithmetic? If the motivation is generic, contradictory or purely assertive, that defect must be raised from your first observations, because an insufficiently reasoned proposal can lead to full discharge of the corresponding tax.<\/p>\n Your answer deadline is short and runs from receipt. The standard period is thirty days from receipt of the proposal to send observations or acceptance; on your request received before expiry, the period is extended by thirty days. From abroad, act in the first week: confirm receipt in writing, request the thirty-day extension systematically to gain time for translations and foreign evidence, and organise the response point by point. A strong observations letter follows the auditor’s own numbering, concedes what is indefensible (a bookkeeping error, a missing invoice) to gain credibility, contests each remaining item with facts, law and exhibits, quantifies an alternative figure where possible, and closes with an explicit request \u2014 cancellation of specified items, reduction to a specified amount, or referral to the commission where relevant. Attach numbered exhibits with an index, reference each exhibit in the text, and send by tracked means to the address stated on the proposal while keeping proof of dispatch and receipt. If the administration later modifies the reassessments to take your observations into account, it must inform you of the new amounts before establishing them. Never let the deadline pass in silence: without observations, the reassessment becomes final on the administration’s terms and later remedies start from a much weaker position. Late interest accrues month by month until payment or discharge, and penalties scale with behaviour \u2014 10 percent for late filing without formal notice or within thirty days of a notice, 40 percent beyond, up to 80 percent for abuse of law or fraud \u2014 under Article 1728 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> and the related penalty articles your counsel will cite precisely. Paying part of the claim to stop interest while contesting the rest is possible through the formal claim and suspension procedure described below; your counsel will calibrate that choice against cash flow and the strength of each item.<\/p>\n Practical management from abroad follows a checklist. First, centralise everything with your French counsel: the audit notice, the charter, the FEC files, the meeting notes, the proposal and its annexes, and every exchange with the auditor. Second, decide who signs: observations should be signed by the legal representative (pr\u00e9sident of a SAS, g\u00e9rant of a SARL) or by counsel with a written power of attorney, with the Kbis proving authority and the RBE available if ownership is questioned. Third, line up foreign evidence early: parent-company board minutes approving the service agreement, group transfer-pricing policy, employment contracts of staff who performed the services, travel records, bank proofs of payment from the French account (relev\u00e9 de compte), and sworn translations where the auditor cannot read English. Fourth, quantify: rebuild the alternative computation for each year (corrected turnover, deductible charges, VAT base, CIR base) so the reviewer and later the judge can substitute your figure without redoing the audit. Fifth, keep the company alive administratively during the dispute: continue filing current VAT, corporate tax instalments (acomptes d’IS), payroll DSN and CFE (cotisation fonci\u00e8re des entreprises, the local business tax) on time, because fresh late-filing penalties weaken any negotiation and can trigger aggressive collection. The reassessment concerns past years; do not create new ones.<\/p>\n If the auditor maintains the reassessments after your observations, French procedure offers a ladder of internal review before any court. The charter, which the Conseil d’\u00c9tat holds binding, promises a second look inside the administration. In CE, 18 February 2025, n\u00b0 492413 (Valmer)<\/a>, the court quotes the charter given to the company: “Si le v\u00e9rificateur a maintenu totalement ou partiellement les redressements envisag\u00e9s, des \u00e9claircissements suppl\u00e9mentaires peuvent vous \u00eatre fournis si n\u00e9cessaire par l’inspecteur divisionnaire ou principal. Si apr\u00e8s ces contacts des divergences importantes subsistent, vous pouvez faire appel \u00e0 l’interlocuteur sp\u00e9cialement d\u00e9sign\u00e9 par le directeur dont d\u00e9pend le v\u00e9rificateur” \u2014 if the auditor maintains the adjustments, further explanations may be provided by the divisional inspector, and if significant differences remain, you may appeal to the contact person specially designated by the director. In CE, 17 June 2021, n\u00b0 435357 (Date)<\/a>, the court quotes the equivalent wording: “Si le v\u00e9rificateur a maintenu totalement ou partiellement les redressements envisag\u00e9s, des \u00e9claircissements suppl\u00e9mentaires peuvent vous \u00eatre fournis si n\u00e9cessaire par l’inspecteur principal” and “vous pouvez faire appel \u00e0 l’interlocuteur d\u00e9partemental ou r\u00e9gional qui est un fonctionnaire de rang \u00e9lev\u00e9 sp\u00e9cialement d\u00e9sign\u00e9 par le directeur dont d\u00e9pend le v\u00e9rificateur” \u2014 you may appeal to the departmental or regional reviewer, a senior officer specially designated. From abroad, request both levels in writing immediately after the auditor’s reply to your observations: first the hierarchical appeal to the sup\u00e9rieur hi\u00e9rarchique (the auditor’s superior), then the interlocuteur d\u00e9partemental (the departmental reviewer). These meetings, held by phone or video with your counsel present in France, often resolve factual misunderstandings \u2014 a service actually rendered, a currency conversion, a credit note posted in the wrong year \u2014 without litigation. Present a short memorandum, the decisive exhibits only, and a quantified settlement proposal. The reviewers can abandon or reduce items; they cannot create new ones beyond the notified proposal.<\/p>\n For disputes about facts \u2014 valuation, deductible nature of a charge, reality of a service, accounting classification \u2014 you may also require referral to the commission des imp\u00f4ts directs et des taxes sur le chiffre d’affaires (the commission for direct taxes and turnover taxes), as provided in Article L59 of the Livre des proc\u00e9dures fiscales<\/a>: “Lorsque le d\u00e9saccord persiste sur les rectifications notifi\u00e9es, l’administration, si le contribuable le demande, soumet le litige \u00e0 l’avis soit de la commission des imp\u00f4ts directs et des taxes sur le chiffre d’affaires” and the other listed bodies. Request the commission in your observations or promptly after, identifying precisely the items submitted; the commission hears both sides and issues an opinion that the administration usually follows on facts, though it remains an opinion, not a judgment. Legal questions \u2014 interpretation of a statute, validity of the procedure \u2014 go directly to the formal claim (r\u00e9clamation contentieuse) after the assessment notice (avis de mise en recouvrement) is issued, then to the tribunal administratif (TA, the administrative court) within two months of the rejection or of the six-month silence, with appeal to the cour administrative d’appel (CAA) and cassation before the Conseil d’\u00c9tat (CE). The detailed claim procedure and payment-suspension mechanism are explained in the BOI-CF-PGR-30-25 on guarantees in reassessment procedures (BOFiP)<\/a> and the BOI-CF-COM-10-10-10 on communication rights (BOFiP)<\/a> for related information requests. Crucially, enforced collection can be suspended while you litigate: after receiving the collection notice, file a r\u00e9clamation with an explicit request for sursis de paiement (suspension of payment), and if the administration demands guarantees (bank guarantee, mortgage, cash deposit), negotiate their form through counsel \u2014 a foreign parent guarantee is sometimes accepted where a French bank guarantee is disproportionate. Without a suspension request, the comptable public (public collection officer) may issue an ATD (avis \u00e0 tiers d\u00e9tenteur, a third-party garnishment served on your French bank) and freeze the account; with a valid suspension, collection stops until the court decides, subject to the guarantees. From abroad, mandate your counsel to file the claim, track the six-month silence deadline, lodge the TA appeal, and monitor the BODACC (Bulletin officiel des annonces civiles et commerciales, the official gazette where insolvency and enforcement publications appear) and your bank for any collection step.<\/p>\n Choose litigation only on winnable grounds and plead them precisely. Procedural defects come first because they can annul without debating figures: missing counsel-assistance statement on the notice (Article L47), audit beyond the three-month on-site cap for small companies (Article L52), breach of a charter guarantee that the Conseil d’\u00c9tat has held binding (CE Valmer and CE Date above), insufficiently reasoned proposal (Article L57, CE 408480 above), reassessment after a completed audit on the same records (Article L51), or expiry of the three-year recovery period (Article L169). Substantive grounds come second: proof of the service behind management fees, arm’s-length character of intercompany pricing, corrected VAT arithmetic, or documented CIR hours. Quantify every alternative and ask the judge for partial discharge item by item, so that a strong item survives even if a weak one fails. Keep in mind that penalties require their own motivation and proportionality review: contest the legal qualification (simple late filing versus deliberate failure versus fraud), the factual evidence of intent, and the arithmetic. Throughout, keep your French company compliant and reachable: a company that files, pays current taxes, answers within deadlines and appears through counsel obtains suspensions, payment plans (d\u00e9lais de paiement) and negotiated guarantees far more easily than a company that disappears abroad. The administration audits records; it negotiates with people.<\/p>\n A French tax audit managed from abroad is won long before the court hearing, in the first ten days after the notice and the thirty days after the reassessment proposal. Check the notice against Article L47, secure the charter, appoint a representative in France, freeze and export the FEC, and calendar the three-year recovery period and the three-month on-site cap where it applies. Answer the reasoned proposal point by point with numbered exhibits, request the extension, then climb the review ladder \u2014 hierarchical superior, departmental reviewer, tax commission \u2014 before filing the formal claim with suspension of payment and, if needed, appealing to the administrative court. The Conseil d’\u00c9tat decisions on the binding charter and on reasoned proposals show that French judges annul reassessments when guarantees were ignored, but they expect the taxpayer to have raised each defect early and proved each figure. Organise that chain from abroad through one French counsel holding a complete file, and the distance becomes an administrative detail rather than a vulnerability.<\/p>\n Talk to a Paris business lawyer within 48 hours. Telephone consultation: 80 EUR including VAT. Call +33 6 46 60 58 22<\/a> or use our contact page<\/a>. Ma\u00eetre Reda Kohen, Kohen Avocats, Paris.<\/p>\n","protected":false},"excerpt":{"rendered":" Tax audit of your French company while you live abroad: audit notice, charter rights, on-site verification limits, reasoned reassessment proposal, 30-day reply, departmental reviewer, tax commission and court remedies.<\/p>\n","protected":false},"author":251031309,"featured_media":16334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2132999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nB. The on-site verification, the three-month limit and the ban on a second audit: what the auditor can do inside your French company<\/h3>\n
II. Your French company receives a reassessment while you live abroad: how to answer within the deadline and challenge the bill<\/h2>\n
A. The reasoned reassessment proposal and the 30-day answer: how to respond from abroad without losing your rights<\/h3>\n
B. The departmental reviewer, the tax commission and the court: how to escalate, suspend payment and win from abroad<\/h3>\n
Conclusion<\/h2>\n
Need a quick opinion on your case?<\/h2>\n