Amicable procedure in case of double taxation

If two countries tax you on the same income, or if a tax assessment is not in accordance with the tax treaty, you can request the initiation of an amicable settlement procedure. You must contact the competent authority in the country where you are a resident. For a resident of France, this is the SJCF-4B office of the DGFiP (French Public Finances Directorate). The time limit for filing a request ranges from 3 months to 3 years, depending on the treaty: the starting point is the first notification of the measure. According to the BOFiP (Official Bulletin of Public Finances), initiating the procedure does not suspend the collection of taxes.

What this page does not cover

• The timeframe of each agreement. You need to read the relevant convention.
• The sending channel and the address. Please check with the SJCF-4B office before sending.
• Companies, transfer pricing and permanent establishments, which the BOFiP also deals with.
• The legal appeals themselves : only their relationship with the amicable procedure is described.

The page is based on BOFiP BOI-INT-DG-20-30-10, the current version of which dates from 15/04/2026, and on the administration's pages dedicated to the procedure.

What is this about?

The BOFiP (French Official Tax Bulletin) describes it as a non-judicial procedure, independent of domestic legal remedies. It is based on the provisions of tax treaties: the BOFiP indicates that as of June 30, 2024, France was bound by approximately 120 treaties containing a mutual agreement procedure mechanism.

Two limitations to be aware of:

• An obligation of means. The BOFiP states: "It only provides for an obligation of means." The authorities are striving to resolve the case; nothing guarantees an agreement.
• A limited field. The procedure only covers taxes specified in the convention. Late payment interest, penalties, and surcharges cannot be used to initiate the procedure.

When to ask for it

According to the BOFiP (French Official Tax Bulletin), the procedure "can only be initiated if there is taxation or a risk of taxation that is not in accordance" with the convention. In principle, it can be requested by any natural or legal person resident in one of the two states.

The tax authorities distinguish between two situations. Legal double taxation: you are taxed in two countries on the same income. Economic double taxation: according to the tax authorities' website, this mainly concerns profit transfers between companies within the same group.

A prior administrative measure is required. The BOFiP cites, for example, the proposal for rectification in adversarial proceedings, or the collection of a withholding tax.

Further details:

• Residence conflict. If two states consider you a resident, you should contact the state where you consider yourself a resident.
• Recovery accepted. Accepting an increase, even by transaction, does not deprive you of the right to request the procedure.

The deadline for filing

The OECD rule is three years after the first notification of the measure. The BOFiP (French Official Tax Bulletin) specifies that the period varies from three months to three years depending on the conventions. Some conventions do not stipulate any time limit.

The BOFiP (French Official Tax Bulletin) recommends not waiting for the collection of the taxes in question. The time limit begins from the first notification of the measure: read the relevant tax treaty as soon as you receive it.

Who to contact and who to reach out to

The request is addressed to the competent authority: the Minister for the Budget or their representative. In practice, the BOFiP (Official Bulletin of Public Finances) designates the SJCF-4B office (Prevention and Resolution of International Disputes) of the DGFiP (Directorate General of Public Finances). In the event of double taxation resulting from an upward adjustment by the French tax authorities, you must simultaneously send a copy of the request to the department responsible for the audit.

You must explicitly request, in your letter of referral, the initiation of the amicable procedure. The file must include, in particular:

• a statement of the facts and circumstances that gave rise to the dispute; ;
• the years and taxes concerned; ;
• details of the legal actions taken; ;
• copies of tax notices and proposed adjustments or equivalent documents; ;
• the commitment to respond to reasonable requests from the administration; ;
• proof that the tax due has been paid, in case of double taxation.

If the information is insufficient, you are invited to complete the file within two months of receiving the request.

What happens next

Some agreements provide for recourse to arbitration. For intra-European cases, the BOFiP cites Directive (EU) 2017/1852. Discharges granted through amicable settlements do not, in principle, give rise to default interest.

Tax payable and legal recourse

The BOFiP (Official Bulletin of Public Finances) states that the initiation of the procedure "does not suspend the collection of taxes." It adds that, when the procedure is initiated at the stage of the proposed adjustment, the tax authorities generally postpone the collection of the disputed taxes until the expiry of their statute of limitations. The request has no bearing on the conduct of the audit. For a stay of payment, the BOFiP refers to a legal challenge, under the conditions of Article L. 277 of the French Tax Procedures Code.

The procedure can be initiated independently of internal appeals. Only these appeals prevent the claim from being time-barred. If an agreement is reached during an appeal, its implementation requires the withdrawal of the internal proceedings. After a final court decision, the procedure remains possible, but without worsening the taxpayer's situation.

Amicable procedure: what changes depending on your case

• The applicable convention : time limit for referral, taxes concerned, possible arbitration clause.
• The measure that gave rise to the dispute : proposal for rectification, withholding tax, other.
• The state in which you reside : it determines the authority to be contacted.
• The legal actions already initiated : they make withdrawal a condition in the event of an agreement.
• The stage of the control procedure : the request has no influence on its progress, and the BOFiP distinguishes the case of the proposed rectification for the recovery process.

The rule depends on your situation. No results are guaranteed.

Amicable procedure: numerical example (fictitious profile)

Situation. Nadia is a tax resident of France. On March 15, 2027, she receives a tax assessment notice that taxes her on income already taxed in another country. All dates are hypothetical for this fictitious profile.

Issue. How much time does she have to contact the relevant authority?

Strategy. She reads the agreement. She compares two cases: one agreement that sets a deadline of 3 months, and another that sets a deadline of 3 years. The BOFiP (Official Bulletin of Public Finances) sets the end of the deadline as the date the request is received. Assumptions: she sends her request on June 1, 2027; the administration receives it on June 8, 2027, and acknowledges receipt the same day, requesting additional documents.

Result.

In the first case, the request received on June 8, 2027, was received 7 days before the deadline of June 15, 2027. This example does not address the collection process; see the section on tax payable. This profile is fictitious: the dates, the date of receipt, and the agreement's deadline are hypothetical.