Negotiate payment terms
In the event of temporary and exceptional or punctual difficulties, the taxpayer may request additional payment delays. Some are automatically granted.
1.With regard to income tax
- Non-automatic payment terms: Taxpayers who encounter temporary, exceptional and unforeseeable difficulties in paying their taxes on time may request additional payment terms. Their granting is at the discretion of the tax collector’s accountant.
- In the event of unemployment: The tax authorities grant longer time limits for the payment of income and local taxes, and a free discount of the 10% increase can be granted.
- Time limits automatically granted:
Sudden drop in income: Taxpayers who notice a decrease of more than 30% between the amount of their wage and equivalent income and a reference income constituted by the average of the aforementioned income received during the 3 months preceding the month of the decrease, are entitled to additional payment delays. The time limits obtained run from the month of the request to 31 March of the year following that in which the tax is levied.
2. In terms of corporate income tax