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Income Tax - Family Quotient of Married or Paid Couples

Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

A married or married couple subject to common taxation is entitled to 2 family quotient shares. Dependants (child, disabled person) are entitled to additional shares. The same is true in some situations (veteran, disability). However, a capping mechanism may limit the tax reduction associated with the application of the family quotient.

If you are a married or married couple subject to common taxation, you are entitled to 2 shares of family quotient.

You are entitled to a share increase if you have dependent children (minor or single major):

  • 1 half share for each of the first 2 dependent children
  • 1 whole from 3e
Number of shares of family quotient for a couple subject to joint declaration

Number of children

Number of shares

0

2

1

2.5

2

3

3

4

4

5

Per additional child

1

Your share count changes in the following situations:

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Child in alternate care

In the case of a dependent child residing alternately at the home of each parent (in the case of separation or divorce), the benefit of family quotient child-related is divided between the 2 parents.

Number of shares of family quotient for children in alternative care

Number of children in alternate care

Number of shares

1

0.25

2

0.5

3

1

Per child in additional alternate care

0.5

Invalid

You get an extra half share if one of you is in one of the following situations:

  • Included mobility card with the invalidity
  • Pension (military or work-related accident) for at least 40%

If you meet all 2 conditions, you get an extra share.

You are also entitled to a half share increase for each dependant who has Mobility Inclusion card (CMI) marked "invalidity". This could be your child or any other person, under certain conditions.

Veteran

You get an extra half share if one of you meets the following 2 conditions:

  • Over 74 years old at 31 December 2021
  • War veteran's card or disability or war victim's pension

If you meet all 2 of these conditions, the advantage remains limited to an additional half share for the couple.

This half is not available if you or your spouse also receive the additional half for disability.

The "permitted" tax reduction, e.g. by the arrival of a child, is capped. It may not exceed a fixed amount (ceiling).

General case

The tax reduction related to family quotient is limited to:

  • €1,592 for each additional half share
  • €796 for each additional quarter share

The additional half is added to your first 2 shares if you are married or married and subject to common taxation.

Example :

  1. A couple reports taxable net income of €63,000.
    Its family quotient will be €31,500 (€63,000/2).
    For the calculation of his tax:
    • Up to €10,225 : €0
    • From €10,226 to €26,070 : ( €26,070 - €10,225) 11% = €15,845 × 11% = €1,742.95
    • From €26,071 to €31,500 : ( €31,500 - €26,071) x 30% = €5,429 × 30% = €1,628.70.

    The gross tax is: €0 + €1,742.95 + €1,628.70 = €3,371.65.
    This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 because it's a couple.
    Its gross tax will therefore be €6,743.30, rounded to €6,743.
  2. The same couple has a child, the number of tax shares increases to 2.5.
    Its family quotient will be €25,200 (€63,000 / 2.5).
    For the calculation of his tax:
    • Up to €10,225 : €0
    • From €10,226 to €25,200 : (€25,200 - €10,225) 11% = €14,975 × 11% = €1,647.25

    The gross tax is: €1,647.25multiplied by the number of shares in the tax household, or 2.5.
    Its gross tax on the couple should therefore be €4,118.12 (€1,647.25 × 2.5), rounded to €4,118.
    The child "reduces" the €2,625 ( €6,743 - €4,118).
    However, this value is greater than €1,033 the capping of the family quotient €1,592 (€2,625 - €1,592).
    The couple's gross tax will therefore be €5,151 (€4,118 + €1,033).
Veteran

If the €1,592 is reached for the additional half share, a further reduction of €1,587 is applied.

The tax benefit is therefore limited to €3,179.

Invalid

If the €1,592 is reached for the additional half share, a further reduction of €1,587 is applied.

The tax benefit is therefore limited to €3,179.

To find out if you are affected by the cap, the tax department compares the results of the following 2 calculations:

  1. Tax calculated on 2 shares, reduced by the amount of the ceiling corresponding to family quotient
  2. Tax calculated on your actual shares (based on your situation and your family expenses)

If 2nd result is less than 1to, the ceiling shall apply. The amount of tax owing is 1to result.

If your family status changed in 2021, you must complete or amend the pre-completed tax return.

You can choose the situation that is most advantageous for you:

  • Your location on 1to January of the taxation year
  • Your status as of December 31 of the taxation year

To complete or verify your pre-completed joint return, you can review the following documents:

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration
Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

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