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When should I complete form 163?

The annual statement/"décompte annuel" (form 163R for residents and 163NR for non-residents) is used to correct an excessive amount of tax withheld at source. It must be drawn up at the request of a taxpayer who is not subject to tax by assessment (form 100) or who does not make such a declaration.

Updated on: 31/07/2025

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