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Income Tax - Family Quotient of a Common-Law Partner

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Do you live in a common-law relationship and wonder about your tax situation? You each have to file your own tax return. You are entitled to 1 share of family quotient. Your dependants (child, disabled person) and situation (veteran, disability) entitle you to additional shares.

General

You are entitled to 1 share of family quotient.

You are entitled to a increase in shares if you have a dependent child (or children), whether a minor or a single adult.

The maximum benefit for each additional half share is limited. It's the family quotient cap.

Tableau - Number of family quotient shares by family status

Child(ren)

Number of shares

Capping

0

1

-

1

1.5

€1,678

2

2

€3,356

3

3

€5,034

4

4

€6,712

Per additional child

1

+ €1,678

Please note

if the child is in alternate custody, the cap will be reduced by half for each parent, i.e. by €839 per child.

You are also entitled to a half-share increase for each dependent who has the mobility inclusion card marked "disability". That it is of your child or any other personunder certain conditions.

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

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

If on 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.

Disabled / Veteran

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

  • You have a Mobility Inclusion Card marked invalidity
  • You receive a pension (military or occupational) for a disability of at least 40%
  • You are over the age of 74 as of December 31, 2022 and have a veteran's card or receive a military disability or war victim pension

You are entitled to a share increase if you have dependent children (minor or unmarried adult).

The maximum benefit for each additional half share is limited. It's the family quotient cap.

Tableau - Number of family quotient shares by family status

Number of children

Number of shares

Capping

0

1.5

-

1

2

€3,351

2

2.5

€6,702

3

3.5

€10,053

4

4.5

€13,404

Per additional child

1

+ €3,351

Warning  

these family quotient shares apply if you have the charge exclusive or primary dependants.

You are also entitled to a half-share increase for each dependent who has the mobility inclusion card marked "disability". That it is of your child or any other personunder 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, less the amount of the ceiling corresponding to the increases in family quotient
  2. Tax calculated on your actual number of shares (based on your situation and your family expenses)

If on 2nd result is less than 1er, the cap shall apply. The amount of tax due is 1er result.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)

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