If you haven't done it yet, you'll have to hurry. The inhabitants of the departments 55 (Meuse) to the Overseas Territories, and therefore in particular all the Île-de-France, have until Thursday, June 8 at midnight to complete their tax return online on the impots.gouv.fr website. And these taxpayers do not really have an excuse compared to the rest of the French since they had eight weeks to fulfill their obligations, one more than the inhabitants of departments 20 (Haute-Corse and Corse-du-Sud) to 54 (Meurthe-et-Moselle). And even two more than those of departments 1 (Ain) to 19 (Corrèze).
Paper filers (those who do not have access to the Internet or who do not feel able to declare online) only had until Monday, May 22 at midnight (as evidenced by the postmark) to send their tax return. For taxpayers eligible for automatic declaration – they have been informed by email or mail, the information "will be automatically validated without any particular action on your part," says the Directorate General of Public Finances (DGFiP). "And of course you won't be considered failing." But you are supposed to have checked the declaration and, if necessary, corrected certain data and in this case signed it.
If you are one of the latecomers, you will be able to complete your declaration online until June 30, when the online platform closes. Beyond that, it will be necessary to go through the paper form. The tax due will be increased "only" by 10% if you finally complete your tax return in the absence of formal notice. But the note will increase to + 20% if you fulfill your obligations within thirty days of the formal notice and + 40% when the declaration has not been filed within thirty days of receipt of the missive. And if the tax authorities discover that you are engaged in a hidden activity, an 80% surcharge will be applied to you. All this without counting late payment interest, 0.20% of the tax due per month of delay or 2.4% per year.
However, you may be able to benefit from the leniency of the tax authorities by applying for a free rebate at the public finance centre to which you belong. Especially if you have been faced with exceptional circumstances (death of spouse, separation, disability, illness). But its processing is entirely at the discretion of the Directorate General of Public Finances (DGFiP), which will take into account "the applicant's tax history in terms of declaration and payment".