Good news for French taxpayers. While until now they had to fight to obtain compensation in the event of overpayment by the tax authorities on their tax, the situation has changed. From now on, in the event of an error on the part of the tax authorities, you will recover interest in addition to the amount overpaid.
While the 2024 income tax campaign for 2023 will soon be launched, here is a piece of news that should not be overlooked. It sometimes happens, in fact, that the tax authorities make a mistake in the amount of your tax and ask you to pay too large an amount.
Until now, in the event of an error against you, the tax authorities could simply reimburse you for your excess tax. However, for this to happen, the tax authorities themselves had to realize their error. On the other hand, if you yourself realized the error and initiated litigation with the tax authorities, you could claim interest in addition to reimbursement of the excess.
Interest in the event of an error, but certain conditions
But as noted byUFC What to Choose, the situation has changed. Since January 1, 2024, in the event of an error by the tax authorities, the taxpayer will automatically receive the overpaid amount, but also default interest. As UFC Que Choisir reminds us, default interest is calculated on the basis of the tax that is reimbursed to you by the tax authorities, at the same rate as the late payment interest that it can claim from you when it is you who is responsible for it. owe money. Or 0.2% per month currently. They are deducted from the day of undue payment until the day of reimbursement.
Be careful, however: to receive this interest, the error must come from the tax authorities. If the error is your fault, in the case of a poorly completed or erroneous income declaration for example, you cannot claim payment of interest, but only of the amount corresponding to the overpayment. You cannot also ask for compensation in the event of restitution of a tax credit or excess withholding at source, because these reimbursements are not linked to an error by the tax authorities but to a change in your situation, explains the ‘UFC Que Choisir.
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