Tax audits are evolving: the French administration now relies on artificial intelligence technologies to identify anomalies in taxpayers’ declarations and lifestyles.
Thanks to the analysis of public data and targeted online research, the tax authorities can now conduct active investigations under pseudonyms, particularly on social networks and classified ad platforms.
This digital surveillance primarily targets high net worth individuals, undeclared income, and suspicious online activities.
The government clearly states its ambition: to strengthen the fight against fraud and to increase controls by 25% on major taxpayers.
The administration has increasingly sophisticated means to cross-reference tax, banking, and digital data.
Its algorithms automatically compare information from multiple sources:
Banks, notaries, and land registries;
Collaborative platforms (Airbnb, Vinted, LeBonCoin, etc.);
Declarations of investment, inheritance, or gifts;
Foreign accounts and crypto-assets.
Any discrepancy between apparent lifestyle and declared income can trigger a tax audit.
The most frequent signals include: unusual money transfers, significant real estate acquisitions, undeclared foreign accounts, or late declarations.
Keep all documents used to prepare your declarations: invoices, statements, certificates, bank documents…
The legal retention period is 3 years (and up to 6 years in some cases).
These proofs allow you to demonstrate your good faith and avoid an unfounded reassessment.
A tax lawyer can audit your situation beforehand to identify potential risks.
This preventive approach allows you to secure your file and avoid often costly errors.
It is better to anticipate than to face a tax reassessment procedure.
When a letter from the tax authorities arrives, you must act quickly.
Whether it is a request for information (form 751 or 754), a request for justification (form 2172), or a proposed reassessment (form 2120), the response deadline is generally 30 days.
Failure to respond or a late response can lead to an ex officio assessment.
Communications with the auditor must remain strictly tax-related and legal.
A lawyer will be able to respond clearly, with documentation and arguments, while avoiding missteps that could worsen the situation.
A proposed reassessment must adhere to specific rules:
mentioning the years concerned, the taxes targeted, the amount of additional assessments, and the legal justification.
Any error can render the procedure null and void.
A tax lawyer ensures the respect of your rights and can challenge formal irregularities.
Certain serious breaches lead to criminal prosecution.
The tax authorities must now report to the public prosecutor any case involving an additional assessment exceeding €100,000 with a penalty of 80% or 100%, or 40% in case of repeat offense.
Affected taxpayers risk heavy fines, or even up to 5 years imprisonment for aggravated tax fraud.
Yes. Today, the tax administration can conduct investigations under pseudonyms on social media and public classified ad websites to identify signs of fraud.
Undeclared income, unjustified significant purchases, foreign accounts, or late declarations can alert the tax authorities.
Heavy financial penalties (up to 100% of the evaded amount), an ex officio assessment, or even criminal prosecution.
Yes, via a contentious claim addressed to the administration, followed by an appeal before the administrative court if the disagreement persists.
Service-public.fr – Tax Audits for Individuals
Impots.gouv.fr – Tax Audits and Remedies
Légifrance – Finance Law and Tax Authorities’ Investigation Powers
VV Avocat Law Firm assists you with all your tax procedures, in both French and English.
For personalized support, please see our Fees page.
When facing a tax audit, being assisted by an experienced tax lawyer is a significant advantage.
VV Avocat Law Firm, based in Toulouse, assists you through all stages of the audit:
analysis of your situation before verification;
drafting responses to the administration;
negotiation of a reassessment;
defense in tax litigation.
The firm also advises English-speaking expatriates residing in France, for whom the language barrier or unfamiliarity with the French tax system can hinder tax compliance.
Tax audits are evolving: the French administration now relies on artificial intelligence technologies to identify anomalies in taxpayers’ declarations and lifestyles.
Thanks to the analysis of public data and targeted online research, the tax authorities can now conduct active investigations under pseudonyms, particularly on social networks and classified ad platforms.
This digital surveillance primarily targets high net worth individuals, undeclared income, and suspicious online activities.
The government clearly states its ambition: to strengthen the fight against fraud and to increase controls by 25% on major taxpayers.
The administration has increasingly sophisticated means to cross-reference tax, banking, and digital data.
Its algorithms automatically compare information from multiple sources:
Banks, notaries, and land registries;
Collaborative platforms (Airbnb, Vinted, LeBonCoin, etc.);
Declarations of investment, inheritance, or gifts;
Foreign accounts and crypto-assets.
Any discrepancy between apparent lifestyle and declared income can trigger a tax audit.
The most frequent signals include: unusual money transfers, significant real estate acquisitions, undeclared foreign accounts, or late declarations.
Keep all documents used to prepare your declarations: invoices, statements, certificates, bank documents…
The legal retention period is 3 years (and up to 6 years in some cases).
These proofs allow you to demonstrate your good faith and avoid an unfounded reassessment.
A tax lawyer can audit your situation beforehand to identify potential risks.
This preventive approach allows you to secure your file and avoid often costly errors.
It is better to anticipate than to face a tax reassessment procedure.
When a letter from the tax authorities arrives, you must act quickly.
Whether it is a request for information (form 751 or 754), a request for justification (form 2172), or a proposed reassessment (form 2120), the response deadline is generally 30 days.
Failure to respond or a late response can lead to an ex officio assessment.
Communications with the auditor must remain strictly tax-related and legal.
A lawyer will be able to respond clearly, with documentation and arguments, while avoiding missteps that could worsen the situation.
A proposed reassessment must adhere to specific rules:
mentioning the years concerned, the taxes targeted, the amount of additional assessments, and the legal justification.
Any error can render the procedure null and void.
A tax lawyer ensures the respect of your rights and can challenge formal irregularities.
Certain serious breaches lead to criminal prosecution.
The tax authorities must now report to the public prosecutor any case involving an additional assessment exceeding €100,000 with a penalty of 80% or 100%, or 40% in case of repeat offense.
Affected taxpayers risk heavy fines, or even up to 5 years imprisonment for aggravated tax fraud.