THEMATIC HUB Tax audit lawyer
Expertise — Tax audit & litigation

Tax audit lawyer

In 2023, tax audits allowed the French treasury to collect 15.188 billion euros. The tax authorities are maintaining their efforts. Our lawyers assist individuals and companies at every stage: desk audit, accounts audit, personal tax-situation review, remote accounts audit. The expertise and experience of a tax lawyer prove decisive in these moments: the ability to engage with the tax authorities, to raise the right legal arguments and to avoid procedural pitfalls.

Contact a tax lawyer See the types of audit
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The tax audit and the assistance of a tax lawyer

In the complex world of taxation, a tax audit can often give rise to doubt and concern. It is in these moments that the expertise and experience of a tax lawyer prove their full value. A tax lawyer adds significant value, notably through the ability to engage constructively with the tax authorities.

Our teams favour dialogue with the tax authorities in order to reach the most favourable possible outcome of the audit. We also raise the appropriate legal arguments so as to avoid the procedural pitfalls of a tax audit: enforceability of the charter of rights and obligations of the audited taxpayer (article L. 10 of the French Book of Tax Procedures), respect for the applicable guarantees, challenge of procedural irregularities.

The firm favours a limited number of engagements in order to guarantee the direct involvement of the partners in each case, and systematically assesses the relevance of acting before any engagement. The defence in a tax audit is built from the very first notification.

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Four types of tax audit

01

Desk tax audit

A procedure commonly initiated by the tax authorities: a critical analysis of the documents without prior notification to the taxpayer.

  • Review of returns (companies and individuals)
  • Consistency with the data held by the tax authorities
  • Possible consultation of third-party bodies (URSSAF, insurers, notaries)
  • Unexpected nature: no prior warning
  • In case of inconsistencies: request for details, then an adjustment notice (form no. 2120-SD)
  • Historically fewer guarantees than an accounts audit or a personal tax-situation review
02

Accounts audit

A structured procedure triggered by a notice of audit no. 3927-SD: the years concerned, the timetable, the types of tax examined (VAT, corporate tax, payroll tax, etc.).

  • Notice of audit no. 3927-SD served on the taxpayer
  • Rule of non-removal of accounting documents
  • Charter of rights and obligations enforceable (LPF art. L. 10)
  • Interviews with the auditor: the presence of a lawyer is essential
  • Adjustment notice or tax relief at the close
  • Possible challenge of procedural irregularities
03

Personal tax-situation review (ESFP)

An in-depth tax audit targeting individuals: analysis of income, assets and their consistency with the standard of living.

  • A procedure specific to individual taxpayers
  • Analysis of bank accounts, assets and flows
  • Requests for clarification and supporting evidence (LPF art. L. 16)
  • Ex officio taxation procedure in the event of a failure to reply
  • Strict framing of the time limits and guarantees
  • See our dedicated article on the personal tax-situation review
04

Remote accounts audit

A remote audit method: the DGFIP analyses the accounts without visiting the premises. It concerns businesses from very small companies up to large listed groups (excluding micro-entrepreneurs).

  • Notice of accounts audit no. 3923-EC-SD
  • Periods and accounts examined notified to the company
  • Transmission of the FEC (accounting-entry files) within a set time limit, in a codified format
  • 6 months of remote analysis by the tax authorities
  • The company may be asked for clarifications
  • A fully paperless procedure: less intrusive but equally technical
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The role of the tax lawyer in a tax audit

Three lines of action to protect the taxpayer's rights and secure a favourable outcome.

Why the involvement of a lawyer is essential

The tax lawyer's expertise is decisive in exchanges with the auditor, particularly during interviews. Tax officers may use the information gathered during these interviews. The tax lawyer plays an essential role in ensuring respect for the taxpayer's guarantees, in the challenge of procedural irregularities and in the negotiation with the tax authorities, thereby reducing the risk of inappropriate reassessments.

Three lines of action

Preparation and assistance

Preparation of the replies to the requests of the tax authorities, securing of positions, preventive audit of the documents. Anticipation of the auditor's questions in order to avoid procedural pitfalls.

Dialogue and negotiation

Attendance at all interviews with the auditor. Appropriate legal argument, reliance on the charter of rights and obligations (article L. 10 LPF), pursuit of a favourable outcome by negotiation wherever possible.

Challenge and litigation

Reply to the adjustment notice, hierarchical appeal, referral to the departmental commission, then litigation before the administrative courts (TA, CAA, Conseil d'État) or the ordinary courts depending on the type of tax.

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Lead counsel — Maître François Ouairy

Maître François Ouairy, partner in charge of the Paris office, assists individuals and companies at every stage of a tax audit: desk audit, accounts audit, personal tax-situation review, remote accounts audit, and the litigation phase before the courts. Recognised by Best Lawyers® 2026 in Tax Law and by Leaders League.

  • Desk audit
  • Accounts audit
  • Personal tax-situation review
  • Remote accounts audit
  • Taxpayer charter (L. 10 LPF)
  • Tax litigation (TA · CAA · CE)
  • Best Lawyers® 2026
  • Leaders League
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Diagram — The stages of a tax audit

An overview of the four types of audit, the notices served and the key moments where the involvement of a tax lawyer makes the difference.

Tax audit procedure diagram: types of audit, notices 3927-SD, 3923-EC-SD, 2120-SD, taxpayer guarantees
Tax audit procedure: types of audit, notices served (3927-SD, 3923-EC-SD, 2120-SD), taxpayer guarantees and the key moments for the tax lawyer to intervene.
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Frequently asked questions — Tax audit

What is the difference between a desk audit and an accounts audit?

The desk audit is carried out without prior warning and without direct contact with the taxpayer: the tax authorities analyse the returns internally. The accounts audit is preceded by a notice of audit (3927-SD), follows a formalised procedure with interviews, and offers additional guarantees (the enforceable taxpayer charter).

When should you consult a tax lawyer?

As soon as the first act of the tax authorities is received: notice of audit, adjustment notice, request for clarification. The defence is built upstream. A late involvement narrows the room for manoeuvre, particularly on procedural questions.

Can the tax authorities use what I say during the interviews?

Yes. Tax officers, acting on behalf of the State, may use the information gathered during these interviews. The assistance of a tax lawyer is crucial to frame the exchanges and protect the company throughout the procedure.

What is the charter of rights and obligations of the audited taxpayer?

It is a document enforceable against the tax authorities under article L. 10 of the LPF. It provides a complete view of the guarantees granted to the taxpayer during the procedure. The tax lawyer will challenge any irregularity in the light of this charter, which may lead to the nullity of the procedure.

How long does a remote accounts audit last?

Once the FEC (accounting-entry files) have been received, the tax authorities have 6 months to analyse the accounts. The company may be asked for clarifications during this period.

What happens after an adjustment notice?

The taxpayer has a time limit to reply (generally 30 days, extendable to 60). The tax lawyer drafts a reasoned reply, then may bring a hierarchical appeal or refer the matter to the departmental commission. Failing that, the case moves to litigation before the administrative court (direct taxes) or the ordinary court (registration duties, real estate wealth tax).

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A tax audit under way or on the horizon?

Set out the context (type of audit, notice received, years concerned, taxes at stake) so that the defence strategy can be assessed quickly and an initial consultation arranged within 24 hours.

Contact the firm See François Ouairy's profile

© BENSAID Avocats — The information published on this site does not constitute legal advice. French Book of Tax Procedures (LPF) art. L. 10, L. 16, L. 47 et seq. French Tax Code. Editorial update: April 2026.