How and where to file MAP applications ?

Addressee

You should send your application to the competent authority of the State where you reside.

Residents of France should send their applications to the International Dispute Prevention and Résolution Unit (SJCF-4B) of the Public Finances Directorate General.

How should the application be filed?

Your MAP application should be in writing and sent by post.

What should it contain ?

To be valid, the application should contain the following information and documents:

• Your first name and surname

• Your postal and email addresses

• Your telephone number

• Detailed information on the facts and circumstances having led to the double taxation or taxation which is non-compliant with the treaty

• Details of the years and taxes concerned by the double taxation or taxation which is non-compliant with the treaty

• Copies of your tax notices and adjustment proposals or equivalent documents having led to the alleged double taxation or taxation which is non-compliant with the treaty

• Details of administrative remedies instituted by you and any court judgment concerning the case

• A declaration under which you undertake to reply as comprehensively and rapidly as possible to all reasonable and appropriate requests from the competent French authority

What is the deadline for filing applications?

Depending on the convention, your MAP application must be filed between three months and three years as from the first notice of the measure causing the double taxation or taxation which is non-compliant with the relevant treaty. Some treaties do not stipulate any referral deadline.