TLDR: A married or PACS-bound couple without children is entitled to 2 tax shares for income tax calculation in France under the quotient familial system. This applies automatically, unless the option for separate taxation is chosen in the year of marriage or PACS registration.
Number of Tax Shares
A married or PACS-bound couple without children is entitled to 2 tax shares for income tax calculation. This principle applies automatically unless the option for separate taxation is exercised, which is only possible in the year of marriage or PACS registration.
Joint Taxation
In France, spouses or PACS partners are subject to joint taxation by default, which grants 2 tax shares when there are no dependent children. This rule applies equally to married and PACS-bound couples, with no distinction in the number of shares assigned.
Differences Between Marriage and PACS
There are no differences in the number of tax shares between married and PACS-bound couples: both benefit from the same rules, with 2 tax shares if they have no children. This principle is established by the Code général des impôts and confirmed by official French tax administration documentation.
Option for Separate Taxation
The option for separate taxation is only available in the year of marriage or PACS registration. This choice must be exercised within the legal deadlines and results in the separate taxation of each spouse’s or partner’s income.
Consequences of Divorce or Separation
In the event of divorce or separation, each former spouse is taxed as a single individual with tax shares corresponding to their personal situation. This means each ex-spouse will be entitled to 1 tax share, with possible increases for dependent children.
Legal Basis
The quotient familial system and the rules governing tax shares are defined by the Code général des impôts. These rules are applied by the French tax administration for income tax calculation.
Verifying Tax Shares
It is important to verify the number of tax shares you are entitled to, as this can significantly impact your income tax calculation. In case of doubt or special circumstances, consulting a tax professional is advisable.