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Income Tax - Family Quotient of a Widow

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

Whether you are married or have passed away, in case of the death of your spouse, you keep the same number of shares only a couple if you have dependants.

But if you don't have any dependants, you're in the same situation as a single person.

In any case, you can benefit from a increase in shares depending on your situation.

You have dependants

You have the same number of shares of family quotient a married or a former couple, your dependent children may or may not be from your union with your deceased husband.

However, if your spouse died in 2022, you keep the same number of shares for all of your income for the year.

If your deceased spouse had an additional half share, for example due to a disability, you can still benefit from it.

You are entitled to a increase in shares for your dependent children.

The dependent child is entitled to this increase if he or she is in one of the following situations:

Tableau - Family quotient shares number

Dependent children

Number of shares

1

2.5

2

3

Per additional child

1

You are also entitled to a half-share increase for each dependent who has the mobility inclusion card with the mention invalidity, whether it is your child or any other person, under certain conditions.

An additional tax reduction of €1,772 is added to the first 2 additional halves (€3,356).

Your tax benefit is therefore limited to €5,128.

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.

You can also benefit from an increase in the number of shares in certain situations.

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You raised a child alone for 5 years

You will receive an additional half share if you meet the following 3 conditions:

  • You lived alone on the 1er january 2022 without any dependants
  • You are in one of the following 3 situations:
    • You have one (or more) adult child not attached to your tax shelter (or a minor subject to personal taxation).
    • You adopted a child who did not die before reaching the age of 16.
      In the case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10.
    • You have had one or more children who died after the age of 16 or as a result of acts of war.
  • You have had the sole or primary care of this child (or several) for at least 5 years in which you were living alone.

The tax benefit is limited to €1,002 for the additional half-share granted.

You're disabled

You get an additional half share if you are in one of the following 2 situations:

  • You have the Mobility Inclusion card marked "Disability"
  • You receive a pension (military or occupational) for a disability of at least 40%

A further reduction of €1,673 is applied to the ceiling of €1,678 for an additional half-share.

The tax advantage is therefore limited to €3,351.

You're a veteran

You will receive an additional half share if you meet the following 2 conditions:

  • You are over 74 as of December 31, 2022
  • You have the veteran's card or you have a military disability pension or a war victim pension

A further reduction of €1,673 is applied to the ceiling of €1,678 for an additional half-share.

The tax advantage is therefore limited to €3,351.

You're a widow or widower of a veteran

You will receive an additional half share if you are over 74 years of age on December 31, 2022 and meet one of the following 2 conditions:

  • Your husband or wife received the additional half share for a veteran during his lifetime
  • Your spouse had the veteran's card at the time of his or her death.

FYI  

the tax reduction you can get with that half share is limited to €1,678.

You don't have a dependent

You're in the same situation as a single person. You are entitled to 1 share of family quotient.

However, if your spouse died in 2022, you keep the same number of shares for all of your income for the year.

If your deceased spouse had an additional half share, for example due to a disability, you can still benefit from it.

In some situations, you may benefit from a increase in shares.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You raised a child alone for 5 years

You will receive an additional half share if you meet the following 3 conditions:

  • You lived alone on the 1er january 2022 without any dependants
  • You are in one of the following 3 situations:
    • You have one (or more) adult child not attached to your tax shelter (or a minor subject to personal taxation).
    • You adopted a child who did not die before reaching the age of 16.
      In the case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10.
    • You have had one or more children who died after the age of 16 or as a result of acts of war.
  • You have had the sole or primary care of this child (or several) for at least 5 years in which you were living alone.

The tax benefit is limited to €1,002 for the additional half-share granted.

You're disabled

You get an additional half share if you are in one of the following 2 situations:

  • You have a Mobility Inclusion Card marked "Disability"
  • You receive a pension (military or occupational) for a disability of at least 40%

When the ceiling of €1,678 a further reduction of €1,673 is applied.

The tax advantage is therefore limited to €3,351.

You're a veteran

You will receive an additional half share if you meet the following 2 conditions:

  • You are over the age of 74 as of December 31, 2022
  • You have the veteran's card or you have a military disability pension or a war victim pension

When the ceiling of €1,678 a further reduction of €1,673 is applied.

The tax advantage is therefore limited to €3,351.

You're a widow or widower of a veteran

You will receive an additional half share if you are over 74 years of age on December 31, 2022 and that you are responding to one of the following:

  • Your husband or wife received the extra half in his lifetime
  • Your spouse had the veteran's card at the time of his or her death.

FYI  

the tax reduction you can get with that half share is limited to €1,678.

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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