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Local taxes: who pays the residential tax between concubines or in a roommate?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

You're concubine

General case

If you occupy your dwelling in two, only one tax is imposed on the name of one of the concubines.

Therefore, that occupant is the person who has to pay the housing tax.

The tax department does not make the distribution between the spouses.

You want to charge your 2 names

If you wish to charge your 2 names, you must send a joint tax request to your personal tax department.

When calculating your resources, tax services take into account the sum of your income and the number of shares of each of the spouses.

  Please note : this may allow you to benefit from progressive or the exemption from the housing tax.

You are jointly and severally liable for the payment of the tax. This means that the tax authorities can charge the full amount to any of the spouses.

You're roommates

General case

If you occupy more than one of your lodgings, only one tax is imposed on the house in the name of one of the roommates.

Therefore, that occupant is the person who has to pay the housing tax.

The tax department does not make the distribution between the roommates.

You want to charge your 2 names

It is possible to indicate a second occupant on the residential tax notice. You must send a joint tax request to your personal tax department, so that the tax is set on the 2 names.

For the calculation of resources, the tax services take into account the sum of the revenues and the number of shares of each of the 2 roommates.

  Please note : this may allow you to benefit from progressive or the exemption from the housing tax.

You are jointly and severally liable for the payment of the tax. This means that the tax department can charge the full amount to any of the 2 roommates.