You will very soon fill your tax declaration 2015 on the revenue of the year 2014.

The Firm A&B Lawyers provides you with all the keys if you are married, separated or divorced in 2014, but also how to infer (or declare) a maintenance allowance and compensatory allowance.

We are at your disposal to answer to your personal situation.


Marriage or conclusion of a Pacs
How many statements ?
If you are married or in a civil partnership in 2014, you must submit in 2015 a single common statement of income. This statement must include all income and expenses of the 2 members of the couple for the entire year.
Note : you can also opt for a taxation separate. This option is irrévocablene not enleveret applies only to the taxation of the income of the year of the marriage or the conclusion of the Pacs. Each of the spouses files a declaration in his name, with its revenues and expenses for the entire year.
Divorce or separation
How many statements ?
Unless you declare your income online, each former spouse must file his declaration at the centre of public finance of the former marital home (the address is indicated on the declaration pre-printed received).
If necessary, you must provide your new address.
In respect of the year of divorce or separation, each former spouse must file a statement with its income and expenses for the entire year.
You need to file each such declaration the year following the end of your life together if you and your ex-spouse are in one of the following situations :

  • you are separated from property and do not live under the same roof
  • you are in a divorce or legal separation and you have been authorised to reside separately
  • one or the other has abandoned the matrimonial home and each has a set of income separate
  • you are divorced
  • Example :

    Michel and Anne were divorced on April 13 and do not have a dependent child. During the year of the divorce, Michael has seen 14 000 € wages and Anne 14 800 € of wages. At the beginning of the following year Michel files a single return for revenues collected between the 1st January and the 31st of December, which is 14 000 €. ll is a part for the calculation of its income tax. Anne files a single return for revenue collected between 1 January and 31 December, 14 800 €. It is a part for the calculation of its income tax.

    Where to file the statement ?
    The ex-spouses to file each declaration :

    • on-line or using the pre-printed form that they have received. This procedure is even more simple : you don’t need to provide you with the forms, and you have the benefit of additional time.
    • in paper format : a you can use the pre-printed statement that you have received (make sure to scratch the income and expenses of ex-spouse). The other spouse will use the blank form available on this site, specifying the date of the divorce and dependents, at January 1 of the year of separation or December 31, if their number has increased.

    Each declaration is to place in the centre of public finance (service tax) of your former marital home (address provided on the pre-printed statement that you have received. Don’t forget to indicate your new address.
    Two notices of assessment distinct you will be sent to the :
    the a in the name of the ex-spouse
    the other in the name of the ex-wife

    You can deduct from your income the alimony that you pay to your spouse or ex-spouse if the following 4 conditions are met :

  • you and your spouse (or former spouse) will need to be separated or divorced or in the process of legal separation or divorce,
  • you and your spouse (or former spouse) must be the subject of a taxation separate,
  • child support should be paid, on account of a decision of justice,
  • the board must have a character (food, housing, etc.).
    Amount to be deducted
    The amount of the pension to be deducted is the amount upgraded in view of the escalation clause of the judgment, or the amount revalued spontaneously by yourself.
    Are non-deductible
    You can’t deduct the following amounts :

    • the sums paid as damages and interest,
    • the amounts paid result in an amicable agreement,
    • the surrender of rights in immovable property.

    Compensatory allowance
    If you pay your ex-spouse to a compensatory allowance in execution of a judgment of divorce, you can either deduct it from your income, receive a tax reduction.

    Are deductible
    You can deduct from your income the following amounts, in the conditions set by the tribunal (time limits and ceiling) :

    • compensation benefits paid in the form of an annuity,
    • compensation benefits paid in the form of capital if it is paid in a staggered manner over a period of more than 12 months after the judgment.

    Attention : in case of payment of all or part of the compensation benefits over a period longer than 12 months, while the judgement or the agreement approved provided for the payment in the period of 12 months, the amounts paid since April 4, 2012 are not deductible from the total income of the payer and are not taxable to the recipient.

    Tax reduction
    You can benefit from a tax reduction if you pay a compensatory benefit in the form of capital, under the conditions laid down by the tribunal (time limits) :

    • only once in the 12 months after the divorce judgment became final,
    • or by way of instalments within 12 months after the divorce judgment became final.

    The tax reduction is equal to 25 % of the payments on the 12-month period but not to exceed 7 625 €.

    Contribution to the costs of the wedding
    In the event of termination of common life without the dissolution of the marriage, you can deduct the contribution to the marriage expenses that you pay to your spouse if the following 2 conditions are met :

  • the amount has been fixed by the judge,
  • you and your spouse are subject to separate taxes (in the case of the spouses living under the regime of separation of property and not living together).
  • Leave a Reply