The French tax authority, DGFiP, has launched an online service to allow individuals to correct their income tax notices. This service became available on July 29 and will remain open until November 30, 2026. After this date, individuals who need to make corrections will have to file a formal complaint, which can be submitted until December 31, 2028, for the 2025 tax year. Correcting errors voluntarily can reduce late interest by half (0.20% per month) compared to a 30% reduction if an audit is initiated. The corrections can be made in the "Public Finances" section of the DGFiP website by clicking on the "Access the online correction" button. However, changes related to family status, civil status, or address must be submitted through the secure messaging system. Those who used the impots.gouv app or benefited from automatic tax declarations can also use the online correction service. Paper declaration users, however, must submit a complaint instead. The DGFiP provides a frequently asked questions (FAQ) section to guide users through the declaration process. Individuals who have foreign bank accounts, cryptocurrencies, or receive dividends may have additional tax obligations. Foreign accounts, including those held with foreign brokers, neobanks, crypto platforms, or life insurance policies bought outside of France, must be reported using form 3916 (3916-bis for cryptocurrencies). Failing to report these accounts can result in fines of 1,500 euros per account per year, or 750 euros for crypto accounts with less than 50,000 euros. Dividends and capital gains are taxed at a flat rate by default, but individuals can choose to be taxed according to their usual tax bracket, which might be more beneficial if they are little or not taxable. This choice applies to all investment income for the year, and for cryptocurrencies, it is made separately. Undeclared losses on stocks can reduce taxable capital gains, but only if they are declared in the year the loss occurred. These losses can offset gains from the same year and up to ten subsequent years. However, this carryforward rule does not apply to cryptocurrencies, where losses can only offset gains from the same year. Foreign dividends may be subject to double taxation unless a tax credit is requested in the declaration. Additionally, the European directive DAC8 requires cryptocurrency platforms to collect information on customer accounts and transactions, which the French tax office will receive starting in 2027. Artificial intelligence is increasingly being used by the tax authority to select audits. According to a 2026 tax audit report published by Bercy on April 7, 2026, over 54% of individual audit cases in 2025 were directed by artificial intelligence. Combined for individuals and businesses, a record amount of 17.1 billion euros was claimed in 2025, with 11.4 billion euros actually collected. Bercy attributes 2.8 billion euros of this amount to the use of AI. Several services, such as DeclarAid, offer tools to help individuals manage their tax declarations, though they do not fill out the forms automatically.