A separation is never a trivial event in life. It is often the source of major changes, whether on a personal, family or even emotional level. Resale of an apartment or a house, joint custody for children, when they are present, a whole life has to be reviewed. Although it is not easy to focus on the issue of taxes in this case, it is still essential to focus on it so as not to make errors in your declaration. Here’s what changes if you got divorced this year.
In the event of separation, divorce or breakdown of a civil solidarity pact (Pacs), it is essential to make an individual declaration for the entire year. In fact, this declaration must concern all of your income or even your expenses. When you separated in 2023, you must, for example, make a declaration in 2024 with only your income and expenses for the entire year.
As B for Bank explains, you need to declare your separation, your divorce or your civil partnership breakdown on the “Manage my withholding tax” service within 60 days following the event, then click on “ Report a change”. You will then be able to provide details on your new tax household, that is to say the number of dependents, the people connected and the special situations. This information is then notified in your online declaration.
Each ex-spouse is personally responsible for paying taxes on income received during the year of separation. To do this, you must have made an individual declaration, as notified. There is also a scenario where we are interested in what happens to the taxes established in the name of the couple if the separation has just taken place.
When one of the two spouses is no longer able to pay joint taxes, each spouse or PACS partner is jointly and severally responsible for the payment of income tax. An alternative approach called “liability discharge procedure” grants the ability, at the request of the spouse or PACS holder, to be relieved of this regulation. The request must be made to the tax service.
As with your separation, you must notify your marriage through the same “Manage my withholding tax” service within 60 days. It is essential to establish a single joint declaration of income and expenses, which will amount to the entire year, for the year of marriage (or civil partnership).
A joint declaration results in tax to be paid jointly by the couple. When both spouses decide, they also have the ability to file a separate declaration for the year of marriage (or civil partnership). You can find out more about this possibility by contacting a notary or a tax lawyer.