Emmanuel Macron’s proposal was overlooked during the presentation of his program on Thursday, March 17th. According to his profession of faith, which can be consulted online, the president-elect, who is a candidate for reelection, “Allow all cohabiting couples to reduce taxes as if they were married or in a civil partnership.”.. This would allow common law partners to file taxes together and be considered a single tax household. Figaro.. What will this measure change? Franceinfo gets inventory.
How is the couple tax calculated?
In France, two people living in a free union must complete two separate tax returns. Conversely, most married or PACS couples, who are considered single tax households in the state, are required to file a joint tax return.For these couples, the income tax amount will be calculated “Based on the average income of the two partners divided by the family quotient calculated according to the couple’s circumstances.”According to the number of his children, tax lawyer Caroline Opois interviewed by Francais Info explains.
However, for these couples, in certain circumstances, taxes can be filed individually. If you are married or a couple of PACS, but have different property and do not live under the same roof, you will need to complete a separate filing. The same is true for a spouse in the process of divorce, or if one of the spouses abandons the couple’s home. “Everyone has a separate professional or asset income”Please note the site Impôts.gouv.fr.
Is it always beneficial?
The joint statement “It is advantageous when there is a big difference in income between the couple,relief Caroline Opova. The amount of tax paid will be a little lower than if the income is declared separately. “
“If the incomes of both spouses are about equal, the joint declaration has no real effect.”Caroline Opova, Tax Lawyer
In certain situations “rare”It may be interesting to keep another imposition. Lawyers, for example, “Tax niches up to € 10,000, especially household aid niches, can be filed twice for individual taxation.”..
Why is this tax reform?
For the majority of presidents, the idea is to modernize “system” Taxation that is no longer suitable for today’s society.of ParisianLa Republique en Marche executives thus intend “Adapting income tax to reality Not only the only legal bond that connects the two members of the couple, but also the situation of the household. 2018, 2.7 million pairs According to INSEE figures, the French people actually belonged to the free union, 13.3% of all unions.
Evolution “logic”Referee Caroline Opova.Lawyers have replaced wealth tax on real estate wealth tax already “Even if it’s a free union, it’s imposed on the couple.”.. This potential new development in tax law could also help the state. “This makes it possible to see if property tax has been filed twice for the same asset in order to benefit from the property tax reduction.”
Finally, it’s just more practical “For the state, billing two people instead of one to pay taxes.”, Add an expert. In the case of a joint declaration, the two spouses are jointly and individually responsible. Therefore, each partner must pay the tax authorities in full if the other partner does not pay.