Are you facing a tax audit or a tax reassessment in France? The firm assists company directors, self-employed professionals and businesses at every stage, from the audit itself to litigation before the tax courts. Maître Vincent Fritsch, a lawyer with more than 24 years of experience, works on a freely agreed fee basis.
Situations the firm handles
- Audit of the company’s accounts (vérification de comptabilité: corporate income tax, VAT, expenses, depreciation).
- Examination of the director’s personal tax situation (ESFP).
- Reassessment notice (proposition de rectification): response, hierarchical appeal, tax commissions.
- Requalifications: remuneration, hidden benefits, shareholder current account, abnormal act of management.
- Abuse of tax law (abus de droit fiscal).
- Collection measures: third-party notices, seizures, requests for suspension of payment.
How a tax audit unfolds — and how to defend yourself
A French tax audit most often takes the form of an audit of the company’s accounts (for the business) or an examination of the personal tax situation (for the director). At each stage you enjoy safeguards: prior notice, an oral and adversarial debate, and the Charter of the Audited Taxpayer. Being assisted by a lawyer from the very start of the audit helps frame the exchanges with the tax inspector and prepare what comes next.
Challenging a reassessment
Upon receiving a reassessment notice, you have in principle 30 days (extendable) to submit a reasoned response. If the disagreement persists, several avenues exist: hierarchical appeal, referral to the departmental mediator or to the competent tax commissions, then a formal claim and proceedings before the tax judge. The firm builds the challenge strategy best suited to your case.
Frequent reassessments involving directors
Some reassessments come up again and again: remuneration deemed excessive or insufficient, hidden benefits, interest on the shareholder current account, expenses qualified as abnormal acts of management, or an audit following a sale of shares or the realisation of a capital gain. The firm knows their mechanics and the available defences.
Why this firm
- Complete defence: from the audit to litigation before the tax judge.
- A director’s perspective: the interplay between company taxation and the director’s personal situation.
- More than 24 years of experience; freely agreed fees.
Frequently asked questions
How long do I have to respond to a reassessment notice?
In principle 30 days from receipt, extendable by a further 30 days on request. A reasoned response within this period is essential to preserve your rights.
May I be assisted by a lawyer during the audit?
Yes, at any time — including from the very start of the audit. Early assistance is often decisive.
Can payment be suspended while the challenge is pending?
A suspension of payment (sursis de paiement) can be requested, most often subject to guarantees. The conditions are assessed case by case.
Making an appointment
Consultations by appointment, remotely throughout France and in the firm’s offices in Strasbourg, Haguenau and Wissembourg. Telephone: +33 3 88 32 26 66 — Email: contact@avocat-fritsch.com. Consultations can be held in English.
General information only, with no promise of result. Every situation requires individual analysis. Fees are freely agreed; the firm does not act under the French legal aid scheme.
The firm’s other websites
The Fritsch law firm also acts in URSSAF audits and social security contribution disputes, in divorce and the division of marital property, and for commercial agents, VRP sales representatives and self-employed professionals. A general presentation of the firm is available at fritsch-avocat.fr.