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Income Tax - Family Quotient of a Conjugated Person

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

If you live together, you file your own tax return. You are entitled to a family quotient. Dependants (child, disabled person) and certain situations (veteran, disability) are entitled to additional shares. However, a capping mechanism may limit the tax reduction associated with the application of the family quotient.

General case

You are entitled to 1 share of family quotient.

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

Number of shares of family quotient according to family situation

Child(s)

Number of shares

Cap

0

3

-

3

1.5

€1,570

2

2

€3,140

3

3

€4,710

4

4

€6,280

Per additional child

3

+ €1,570

  Please note : if the child is in alternative care, the cap will be reduced by half for each parent, thus by €785 per child.

You are also entitled to a half share increase for each dependant who has the mobility inclusion card marked "disability". This is your child or any other person, under certain conditions.

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

  • Tax calculated based on your family quotient real, by keeping the number of shares corresponding to your situation (single, widowed, etc.) and your family responsibilities
  • Tax calculated on 1 share. The amount thus obtained shall then be reduced by the amount of the ceiling corresponding to all increases in the family quotient.

If 1to result is less than 2nd, the cap shall apply and the amount of tax shall be 2nd result.

You are disabled or a veteran

You are entitled to 1.5 shares of family quotient if you are in one of the following 3 situations:

  • You have an inclusive mobility card marked invalidity
  • You receive a pension (military or accident of work) for a disability of at least 40%
  • You are over 74 years of age as of December 31, 2020 and have a war veteran's card or a disability or war victim military pension

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

Number of shares of family quotient according to family situation

Child(s)

Number of shares

Cap

0

1.5

-

3

2

€3,135

2

2.5

€6,270

3

3.5

€9,405

4

4.5

€12,540

Per additional child

3

+ €3,135

  Warning : these family quotient shares apply if you have the charge exclusive or main dependants.

You are also entitled to a half share increase for each dependant who has the mobility inclusion card marked "disability". This is your child or any other person, under certain conditions.

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 1 share, 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.