What are the prescription delays?

Considering the variety of cases, there is not a unique answer.

The main delays which allow the tax authority to perform a tax audit are the followings:

- The end of the third year following the one of which the tax is owed for income tax, social levy and company tax

- The end of the sixth year following the one of which the tax is owed in case of hidden activities.

- Under specific circumstances, the end of the tenth year following the one of which the tax is owed for registrations dutys, wealth tax, land taxes as well as assimilated taxes.