Whether it is an insurance contract, a civil status certificate, diplomas or even invoices, the French administration recommends that everyone keep any important document for a minimum period of time. This applies in particular to tax notices and income tax returns. However, the minimum retention period depends on the year the notice was issued.
Keep a tax notice for at least 3 years
Tax notices must be kept for at least 3 years. Please note, because this deadline starts the year following the issuance of the notice. For example, for the 2022 tax notice, its retention period begins in 2023. Thus, it must be kept at least until 2026. Thereafter, it can be thrown away, but it is recommended to keep it Nevertheless.
Why should you keep a tax notice?
The 3-year deadline was imposed by the administrative services, because during this period, the right of recovery can be exercised at any time. In fact, you must be able to provide any tax document if requested by the administration. Please note that the 3-year retention period also applies to tax returns and supporting documents.
A shorter retention period for local tax notices
On the other hand, the retention period is much shorter for everything relating to local taxes. Whether it is the property tax or the housing tax for a second home, these documents must only be kept for at least one year. This duration can increase to 3 years in the event of a reduction or exemption.