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Key Facts: Inspecteur des Finances Publiques (DGFiP) Exam

Category A

Civil service classification level (cadre A de la fonction publique d'État)

Décret n° 2010-986

Bac+3 (Level 6)

Minimum degree requirement for the external competition

Arrêté du 1er juillet 2024

10/20

Minimum weighted average required for admissibility and admission

Arrêté du 1er juillet 2024

Below 5/20

Eliminatory mark (note éliminatoire) in any single examination

Arrêté du 1er juillet 2024

12 months

Paid professional training duration at ENFiP

DGFiP Recruitment Guide

Free

Application fee for the competition

Ministère de l'Économie et des Finances

Total coefficient across all written and oral tests (5 + 3 + 8)

Arrêté du 1er juillet 2024

The Concours Inspecteur des Finances Publiques is a Category A French civil service competition recruiting tax auditors, public accountants, and financial managers for the DGFiP. Governed by the Arrêté du 1er juillet 2024, which renovated the concours from the 2026 session, it features written admissibility tests (a 4-hour note de synthèse with a reasoned proposal, and a 2.5-hour paper combining a common QCM with short-answer questions in a chosen option) and a 35-minute oral admission interview carrying coefficient 8. Candidates must achieve a rank-based score with at least a 10/20 average, while any mark below 5/20 is eliminatory. OpenExamPrep provides a 100-question English-language MCQ study adaptation of the DGFiP professional syllabus taught at the ENFiP, complementing rather than replacing preparation on the official entrance programme.

Sample Inspecteur des Finances Publiques (DGFiP) Practice Questions

Try these sample questions to review concepts for the Inspecteur des Finances Publiques (DGFiP) exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under French tax law (Code général des impôts - CGI Art. 209-I), which principle governs the territorial scope of French corporate income tax (Impôt sur les sociétés - IS)?

A.The principle of strict territoriality (principe de territorialité), taxing profits realized by enterprises operated in France as well as those attributed to France by double tax treaties

B.The principle of worldwide income (bénéfice mondial), taxing French-headquartered companies on their consolidated global profits regardless of foreign permanent establishments

C.The principle of corporate nationality, taxing all entities incorporated under French commercial law on their worldwide transactions

D.The European single-market origin principle, taxing corporate profits exclusively at the registered administrative headquarters of the ultimate parent company

Explanation: Under CGI Art. 209-I, French corporate income tax (IS) is strictly governed by the principle of territoriality: only profits made in enterprises operated in France (entreprises exploitées en France), or whose taxation is attributed to France by a bilateral tax convention, are subject to IS. Profits generated by foreign permanent establishments or autonomous foreign branches are not taxable in France.

2Under French tax law (CGI Art. 39-2), which of the following expenses incurred by a commercial company subject to Impôt sur les sociétés (IS) must be systematically added back (réintégration extracomptable) to the accounting result to determine the taxable fiscal profit?

A.Penalties, fines, and confiscations of any kind imposed by public authorities for legal infractions

B.Interest paid to commercial banks on loans contracted to acquire productive manufacturing machinery

C.Compulsory annual employer contributions paid to social security bodies (URSSAF)

D.Standard straight-line depreciation calculated on industrial production buildings

Explanation: Under CGI Art. 39-2, penalties, financial sanctions, fiscal surcharges, and criminal or administrative fines imposed by legal or administrative authorities (e.g. traffic fines, DGFiP tax penalties, Competition Authority fines) are strictly non-deductible for tax purposes and must be added back to the fiscal result.

3A French joint-stock corporation (SA) subject to IS at standard rates records an accounting profit (résultat comptable) of 150,000 € for the fiscal year. The income statement includes: a non-deductible tax penalty of 4,000 €; vehicle tax (taxe sur l'affectation des véhicules de tourisme) of 3,000 €; and 20,000 € of dividend income received from a 10%-owned qualifying subsidiary eligible for the parent-subsidiary regime (régime mère-fille, CGI Art. 145 and 216) which requires a 5% quote-part de frais et charges. What is the taxable profit (résultat fiscal imposable)?

A.138,000 €

B.137,000 €

C.157,000 €

D.134,000 €

Explanation: Calculation of taxable profit (résultat fiscal): Start with accounting profit = 150,000 €. Fiscal add-backs (réintégrations): Tax penalty (non-deductible, CGI Art. 39-2) = +4,000 €; Vehicle tax (non-deductible, CGI Art. 39-1-5e) = +3,000 €. Total add-backs = +7,000 €. Fiscal deductions: Under the régime mère-fille (CGI Art. 145 and 216), dividends are exempt from IS except for a 5% lump-sum expense fraction (quote-part de frais et charges). Net deduction = Dividends (20,000 €) - 5% (1,000 €) = 19,000 €. Résultat fiscal = 150,000 + 4,000 + 3,000 - 19,000 = 138,000 €.

4What is the standard national rate of French corporate income tax (taux normal de l'Impôt sur les sociétés) applicable to commercial enterprises?

A.25%

B.28%

C.33.33%

D.19%

Explanation: Following the multi-year trajectory enacted in successive Finance Acts, the normal standard rate of French corporate income tax (taux normal de l'IS) has been stabilized at 25% for all corporations under CGI Art. 219-I.

5A small and medium-sized enterprise (PME) eligible for the reduced corporate tax rate under CGI Art. 219-I-b (turnover under 10,000,000 €, fully paid-up capital held at least 75% by individuals) generates a taxable profit of 100,000 €. The reduced rate is 15% up to 42,410 €, and the surplus is taxed at the standard rate of 25%. What is the total corporate income tax (IS) due before any tax credits?

A.20,759.00 €

B.25,000.00 €

C.15,000.00 €

D.21,500.00 €

Explanation: Under CGI Art. 219-I-b, qualifying PMEs benefit from a 15% reduced rate on the first 42,410 € of taxable profit: 42,410 € x 15% = 6,361.50 €. The remainder of the profit (100,000 € - 42,410 € = 57,590 €) is taxed at the normal rate of 25%: 57,590 € x 25% = 14,397.50 €. Total IS = 6,361.50 € + 14,397.50 € = 20,759.00 €.

6Under French corporate tax law (CGI Art. 209-I-3), what are the statutory rules and limitations governing the forward carryover of tax losses (report en avant des déficits)?

A.Losses can be carried forward indefinitely, but their deduction in a given fiscal year is capped at 1,000,000 € plus 50% of the taxable profit exceeding that amount

B.Losses can only be carried forward for a maximum of 5 consecutive fiscal years with no monetary ceiling

C.Losses can be carried forward indefinitely and can offset 100% of future taxable profits without any annual limitation

D.Loss carryforwards are restricted to 500,000 € per year and expire after 3 years if not fully absorbed

Explanation: Under CGI Art. 209-I-3, tax deficits can be carried forward indefinitely (report en avant sans limitation de durée). However, the amount of prior-year deficits deducted from the profit of a given fiscal year is capped at 1,000,000 € plus 50% of the taxable profit exceeding 1,000,000 €. Any unabsorbed deficit is retained for future years.

7Under French tax provisions for sole proprietorships and pass-through partnerships (CGI Art. 39 duodecies to 39 quindecies), how is a net short-term capital gain (plus-value à court terme) treated for tax purposes?

A.It is included in the operating taxable profit taxed at standard progressive income tax rates, with an option to spread taxation evenly over three years

B.It is exempt from all taxation if reinvested in financial equities within six months

C.It is subject to a definitive withholding tax of 12.8% without social contributions

D.It is automatically deferred until the definitive cessation of all commercial activity

Explanation: Under CGI Art. 39 duodecies and 39 quaterdecies, net short-term capital gains (plus-values à court terme - PVCT) realized on business assets held for less than two years (or on depreciable assets to the extent of accrued depreciation) are added to ordinary operating profits taxable at progressive rates. CGI Art. 39 quaterdecies-1 allows taxpayers the option to spread the inclusion of net PVCT evenly over the year of realization and the following two years (étalement sur trois ans).

8Under the French Personal Income Tax system (Impôt sur le revenu - IR, CGI Art. 1 A), which of the following is NOT one of the statutory categorical income schedules (catégories de revenus)?

A.Bénéfices de gestion publique (BGP)

B.Traitements, salaires, pensions et rentes viagères (TS)

C.Bénéfices industriels et commerciaux (BIC)

D.Bénéfices non commerciaux (BNC)

Explanation: 'Bénéfices de gestion publique' does not exist in French tax law. The statutory schedules under the CGI comprise: Traitements et salaires (TS), Bénéfices industriels et commerciaux (BIC), Bénéfices non commerciaux (BNC), Bénéfices agricoles (BA), Revenus fonciers (RF), Revenus de capitaux mobiliers (RCM), Plus-values des particuliers, and Rémunérations de certains dirigeants (Art. 62 CGI).

9A married couple filing jointly has three dependent minor children. Under the French family quotient system (quotient familial, CGI Art. 194), how many tax shares (parts de quotient familial) are attributed to the household, and what is the taxable income per share if their total net taxable household income is 120,000 €?

A.4.0 parts, resulting in an income of 30,000 € per share

B.3.0 parts, resulting in an income of 40,000 € per share

C.3.5 parts, resulting in an income of 34,286 € per share

D.4.5 parts, resulting in an income of 26,667 € per share

Explanation: Under CGI Art. 194, a married couple or PACS partners have 2 baseline parts (1 part each). The first dependent child adds 0.5 part, the second dependent child adds 0.5 part, and the third child adds 1.0 full part. Total parts = 2.0 + 0.5 + 0.5 + 1.0 = 4.0 parts. Taxable income per share (revenu imposable par part) = 120,000 € / 4.0 = 30,000 €.

10Under French tax law (CGI Art. 83-3°), how are professional expenses deducted from employment salary income (traitements et salaires) for personal income tax?

A.By applying a standard 10% flat deduction (déduction forfaitaire) subject to annual statutory minimum and maximum ceilings, with an option to deduct actual itemized expenses (frais réels)

B.By deducting an unrestricted lump-sum allowance of 25% of gross earnings with no possibility of itemizing

C.Exclusively by submitting verified invoices for actual expenses, as automatic flat deductions were abolished

D.By applying an automatic tax reduction of 2,000 € directly against the final tax bill

Explanation: Under CGI Art. 83-3°, salaried taxpayers automatically benefit from a 10% standard deduction (déduction forfaitaire de 10%) calculated on net employment compensation, bounded by statutory annual minimum and maximum caps. Alternatively, if actual professional travel, meal, and equipment costs exceed 10%, the taxpayer may opt to deduct actual justified expenses (frais réels déductibles).

About the Inspecteur des Finances Publiques (DGFiP) Exam

The Concours Inspecteur des Finances Publiques is the premier Category A civil service recruitment competition organized by the Direction Générale des Finances Publiques (DGFiP) within the French Ministry of Economy and Finance. Governed by the Arrêté du 1er juillet 2024, which renovated the concours externe from the 2026 session, the competition recruits future senior finance officers, tax inspectors, public accountants, and financial advisors to local authorities. Admitted inspectors undergo an intensive 12-month paid training program at the École Nationale des Finances Publiques (ENFiP) followed by practical operational assignments in tax auditing (contrôle fiscal), corporate and personal tax management, state and local government accounting, and public debt collection. This OpenExamPrep question bank provides a comprehensive 100-question English-language MCQ study adaptation of the professional body of knowledge of the DGFiP inspector: French tax law (IR, IS, TVA, IFI, local taxation), public finances and the LOLF, public accounting, tax litigation, recovery procedures under the Livre des procédures fiscales (LPF), and European economic and fiscal governance. Note that the entrance concours itself no longer examines this technical material directly: its Épreuve 2 combines a common QCM on the administrative, economic and financial environment, the EU, digital culture, logical reasoning and English with short-answer questions in one chosen option, and the tax and audit doctrine below is taught at the ENFiP after recruitment. This bank is therefore best used as professional grounding alongside — not instead of — preparation targeted at the official Épreuve 1 and Épreuve 2 programme.

Exam sponsor: Direction Générale des Finances Publiques (DGFiP). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Governed by the Arrêté du 1er juillet 2024, which renovated the concours externe with effect from the 2026 millésime (registrations opening September 2025). Written admissibility comprises Épreuve 1 (from a documentary dossier on a contemporary general-interest subject: a note de synthèse plus a reasoned proposal or opinion, 4 h, coef 5) and Épreuve 2 (2 h 30, coef 3), itself in two parts — a QCM common to all candidates covering the administrative, economic and financial environment, the European Union, digital culture, logical reasoning and English (around 40 items), and questions à réponses courtes (3 to 4 items) in one option chosen by the candidate from Analyse économique, Comptabilité et analyse financière, Droit privé, Droit public, Finances publiques, Histoire et géographie, Littérature, Mathématiques/statistiques/probabilités, and Sciences politiques. Admission is a single 35-minute interview with the jury (coef 8). Any mark below 5/20 is eliminatory. The detailed programme is set out in the annexe to the Arrêté du 1er juillet 2024; technical tax and audit doctrine is taught after recruitment at the ENFiP rather than examined at entry, except insofar as it falls within the Finances publiques or Comptabilité et analyse financière option.

Time Limit

Written admissibility: 6 h 30 min (Épreuve 1: 4 h; Épreuve 2: 2 h 30); Oral admission: 35 min

Passing Score

Rank-based selection among candidates meeting admissibility and admission thresholds (minimum 10/20 average); mark below 5/20 in any test is eliminatory

Exam / Certification Fees

Free / No examination fee

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

30 of 100 questions

Fiscalité et fiscalité des entreprises

Personal income tax (IR), corporate income tax (IS), Value Added Tax (TVA), registration duties (droits d'enregistrement), real estate wealth tax (IFI), local direct taxation, and tax credits.

30 of 100 questions

Comptabilité générale et finances publiques

Loi organique relative aux lois de finances (LOLF), State and local authority accounting (M57), public budget execution, separation of authorizing officers (ordonnateurs) and public accountants (comptables publics), and the unified financial liability regime.

20 of 100 questions

Contrôle fiscal, contentieux et recouvrement

Tax audit procedures, on-site accounting audits (vérification de comptabilité), personal tax situation examinations (ESFP), Livre des procédures fiscales (LPF), taxpayer procedural safeguards, tax disputes, and forced public debt recovery.

20 of 100 questions

Économie, environnement administratif et Union européenne

European fiscal policy and directives (ATAD, DAC, Pillar Two), macroeconomic dynamics and public debt constraints, and DGFiP institutional organization, missions, and ethics.

Preparing for the Inspecteur des Finances Publiques (DGFiP) Exam

What You Need to Know

Passing score: Rank-based selection among candidates meeting admissibility and admission thresholds (minimum 10/20 average); mark below 5/20 in any test is eliminatory
Assessment: Governed by the Arrêté du 1er juillet 2024, which renovated the concours externe with effect from the 2026 millésime (registrations opening September 2025). Written admissibility comprises Épreuve 1 (from a documentary dossier on a contemporary general-interest subject: a note de synthèse plus a reasoned proposal or opinion, 4 h, coef 5) and Épreuve 2 (2 h 30, coef 3), itself in two parts — a QCM common to all candidates covering the administrative, economic and financial environment, the European Union, digital culture, logical reasoning and English (around 40 items), and questions à réponses courtes (3 to 4 items) in one option chosen by the candidate from Analyse économique, Comptabilité et analyse financière, Droit privé, Droit public, Finances publiques, Histoire et géographie, Littérature, Mathématiques/statistiques/probabilités, and Sciences politiques. Admission is a single 35-minute interview with the jury (coef 8). Any mark below 5/20 is eliminatory. The detailed programme is set out in the annexe to the Arrêté du 1er juillet 2024; technical tax and audit doctrine is taught after recruitment at the ENFiP rather than examined at entry, except insofar as it falls within the Finances publiques or Comptabilité et analyse financière option.
Time limit: Written admissibility: 6 h 30 min (Épreuve 1: 4 h; Épreuve 2: 2 h 30); Oral admission: 35 min
Exam / certification fees: Free / No examination fee Official sources

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Inspecteur des Finances Publiques (DGFiP): Suggested Study Strategy

1Master the distinction between commitment authorizations (AE) and payment appropriations (CP) under the LOLF, and know the asymmetric fungibility rules inside out.

2Practice quantitative tax adjustments: calculate taxable corporate profit (résultat fiscal) by applying standard réintégrations (non-deductible penalties, TVS, luxury amortisation) and deductions (dividends under régime mère-fille).

3Memorize VAT mechanisms: study chargeability rules for goods vs services, the three-factor deduction coefficient (assujettissement, taxation, admission), and real estate adjustment periods.

4Understand the key procedural steps in tax auditing: know the mandatory contents of the avis de vérification (Form 3927), the 30-day response window for propositions de rectification, and the taxpayer guarantees under Art. L. 80 A and L. 80 B of the LPF.

5Review local government finance (M57 instruction): know the golden rule of budgetary balance (règle d'or), the difference between operating and investment sections, and the formula for calculating gross auto-financing capacity (CAF brute).

6Keep abreast of European and international tax reforms: Pillar Two global minimum tax rules (Directive 2022/2523), DAC directives, and the European Stability and Growth Pact fiscal rules.

Frequently Asked Questions

What is the Concours Inspecteur des Finances Publiques?

The Concours Inspecteur des Finances Publiques is a competitive examination (concours de catégorie A) organized by the Direction Générale des Finances Publiques (DGFiP) in France. It recruits senior executive officials responsible for tax administration, tax audits, public accounting for the State and local governments, state property management (France Domaine), and land registry operations (cadastre).

What are the eligibility requirements for the external competition?

Candidates must be French citizens or citizens of a European Union member state, possess full civil rights, have no criminal convictions incompatible with the exercise of duties, comply with national service obligations, and hold a recognized degree of at least Bac+3 level (Licence, Bachelor's degree, or equivalent Level 6 RNCP qualification) by the date of the first written test.

How is the competition structured?

Since the Arrêté du 1er juillet 2024 renovated the concours for the 2026 session, the competition has two stages. Written admissibility comprises Épreuve 1 (4 hours, coefficient 5: a note de synthèse drawn from a documentary dossier on a contemporary general-interest subject, followed by a reasoned proposal or opinion) and Épreuve 2 (2 hours 30, coefficient 3), which combines a QCM common to all candidates — administrative, economic and financial environment, European Union, digital culture, logical reasoning and English — with short-answer questions in one chosen option among Analyse économique, Comptabilité et analyse financière, Droit privé, Droit public, Finances publiques, Histoire et géographie, Littérature, Mathématiques/statistiques/probabilités and Sciences politiques. Admission is a single 35-minute interview with the jury (coefficient 8). There is no separate foreign language paper in the renovated format: English is assessed inside the common QCM.

What is the passing score and grading threshold?

Selection is strictly merit- and rank-based among candidates who achieve at least a 10/20 weighted average across all tests. A grade strictly below 5/20 in any single test (note éliminatoire) immediately disqualifies the candidate from the competition.

What training do successful candidates receive?

Admitted candidates are appointed as inspector trainees (inspecteurs stagiaires) and undertake a 12-month paid training program at the École Nationale des Finances Publiques (ENFiP) campuses (located in Noisiel, Clermont-Ferrand, Toulouse, or Nevers). The program combines theoretical instruction in public finance, taxation, and management with practical internships in local DGFiP directorates.

What career paths are available to an Inspecteur des Finances Publiques?

Inspecteurs can serve as tax auditors (vérificateurs de comptabilité), personal tax auditors (ESFP), managers of tax offices (SIP or SIE), accounting managers in public treasury offices (Services de Gestion Comptable), financial advisors to local authorities (conseillers aux décideurs locaux), or cadastral surveyors. Promotion to Inspecteur divisionnaire, Inspecteur principal, and Administrateur des finances publiques is possible through internal exams and professional selection.

How much does it cost to register for the DGFiP inspector competition?

Registration for French civil service competitive examinations, including the Concours Inspecteur des Finances Publiques, is completely free of charge.

In what language is the official competition conducted?

The official competition is conducted entirely in French. OpenExamPrep offers this English-language MCQ study adaptation to help candidates systematically test and consolidate their core knowledge of French tax law, the LOLF, public accounting, and DGFiP administrative procedures.