Will I be charged penalties if I am granted a payment extension?
A 10% surcharge is automatically applied to any taxes that are not paid by the payment deadline (Article 1730 of the French General Tax Code).
The competent tax collection officer at the Public Finances Directorate General (DGFiP) may grant full or partial equitable relief on the 10% surcharge.
In certain cases, the tax collection officer may also grant a payment extension with full or partial relief on the 10% surcharge provided the deadline granted is complied with.
UPDATED DINR PART on AUGUST 25, 2021