Impact of the finance law for 2011 on the taxation of couples…




Impact of the finance law for 2011 on the taxation of couples
The law n° 2010 – 1657, December 29, 2010 amended in particular article 6 of the general tax code relating to the arrangements for the taxation of individuals.
Thus, it now states that :

“1. Each taxpayer is taxable to tax on income, both because of its profits and personal incomes and those of her children, and persons considered to be his dependant within the meaning of articles 196 and 196 A bis. The revenues collected by the children deemed to equal load of the one and the other of their parents, unless the contrary is shown, be deemed to be equally divided between the parents.
Except in the application of the provisions of 4 and 5, the married persons are subject to joint taxation for the income earned by each of them and those of their children and dependants mentioned in the first paragraph ; this tax is established in the name of the husband preceded by the words ” Sir or Madam “. Partners bound by a civil solidarity pact as defined in article 515-1 of the civil code are subject to the income referred to in the first paragraph, a common tax. taxation is established in both their names, separated by the word : “or “.

2. The taxpayer may claim separate taxes for his children, when they derive income from their work or a fortune independent of his own.
3. Any person under the age of twenty-one years of age, or under twenty-five years old when she continued her studies, or, regardless of age, when she carried out his military service or is suffering from a disability, may elect, within the period of declaration, and subject to the provisions of the fourth paragraph of 2° of II of article 156, between :

(1) The taxation of income in the conditions of common law ;
2° The attachment to the household to which it belonged prior to his majority, if the taxpayer to whom it relates accepts this connection and include in his taxable income the income received during the entire year by that person ; or the attachment may be asked, in respect of the years following the year in which it reaches its majority, to one or other of the parents when they are taxed separately. If the person requesting the attachment is married, the option results in the matching of the household income to the income of the parents of one of the spouses.

3° The attachment to the hearth tax was collected after she became orphan of father and mother, if the taxpayer to whom it relates accepts this connection and include in his taxable income the income received during the entire year by that person.

4. The spouses are subject to separate taxes :

a. When they are separated from property and do not live under the same roof ;

b. in the pending legal separation or divorce, they were allowed to have separate residences ;

c. When in the event of abandonment of the marital home by one or the other of the spouses, each has a set of income separate.

5. Married persons and partners bound by a civil solidarity pact are subject to joint taxation for the income for which they have prepared during the year of the marriage or the conclusion of the pact. Spouses and partners bound by a civil solidarity pact, however, may opt for the taxation of separate income that each has personally disposed of during the year of the marriage or the conclusion of the pact, as well as the proportionate share of the joint income which he is entitled. the absence of any justification of that share, these joint income is divided in two equal shares between the spouses or partners bound by a civil solidarity pact. This option is exercised irrevocably in the deadlines for the filing of the initial declaration of the income referred to in article 170. It is not applicable when the partners bound by a civil solidarity pact, concluded in respect of a previous year, marry them.
6. Each of the spouses, partners, former spouses or former partners bound by a civil solidarity pact is personally taxable to the income disposed of during the year of the realization of one of the conditions of 4, or a divorce or the dissolution of the covenant, as well as to the proportionate share of the joint income which he is entitled. the absence of any justification of that share, these joint income is divided in two equal shares between the spouses, partners, former spouses or former partners bound by a civil solidarity pact.
The income of the common, unless the contrary is shown, deemed to be shared in two equal shares between the spouses or partners bound by a civil solidarity pact.

7. Repealed

8. In the event of the death of one of the spouses or partners bound by a civil solidarity pact, the tax applicable to profits and income not yet taxed is established in the name of the spouses or partners. The surviving spouse or partner is personally taxable for the period after the death.”

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