Tax assessment notice
A tax assessment notice is the official annual document issued by the French tax authority (DGFiP) summarizing a household's declared income and income-tax liability. In a mortgage application, it provides a verified snapshot of net taxable household income and serves as the primary document used to calculate the debt-to-income ratio.
Key points
- Issued each summer by the DGFiP for the prior calendar year's income.
- Lenders typically request the two or three most recent notices.
- Allows cross-checking declared income against payslips and bank statements.
- The reference taxable income (RFR) may differ from the income figure lenders use depending on income type.
- Required for every adult member of the borrowing household.
Frequently asked questions
Why does the bank ask for several years of tax notices rather than just the latest one?
Providing two or three consecutive notices lets the lender assess the stability and trajectory of income over time. A sharp year-over-year shift — an exceptional bonus or a gap in employment — can affect the risk assessment. Consistent income across multiple years reassures the credit committee.
What is the difference between the reference taxable income (RFR) and the income figure the lender uses?
The RFR includes certain exempt or flat-taxed income streams (dividends, capital gains) that do not represent a regular cash flow. Lenders typically focus on net professional taxable income, restated to remove non-recurring items. That is why two files with the same RFR can yield different borrowing capacities.
How can a borrower get their tax notice if their address on file no longer matches their current one?
The notice can be downloaded at any time from the borrower's personal space on impots.gouv.fr, regardless of the address on file. The digital version carries the same evidential weight as the paper document. If the latest declaration was just filed, a declaration-status notice (ASD) can be attached as a supplement.
In practice
A broker reviews a couple's file where one spouse switched from employee to majority-company director in year N-1. The N-2 tax notice shows €58,000 in net salary, while the N-1 notice shows only €28,000 in director's compensation because the company paid little out in its first year. The broker anticipates the lender's concern and attaches the company financial statements to demonstrate the household's underlying financial strength.
Put it into practice with CourtImmo
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Official sources
- What is the tax notice used for? · Service-Public.gouv.fr
- Obtaining a mortgage loan · Service-Public.gouv.fr
- Mortgage credit (official guide) · Service-Public.gouv.fr