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Income Tax - Family Quotient of a Widow

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

You have dependants

You are entitled to 1 share of family quotient for you and share increase if you have dependent children (minor or unmarried major).

Family quotient shares

Dependent Child

Number of shares

3

2.5

2

3

Per additional child

3

You are also entitled to a half-share mark-up for each dependant who holds the mobility inclusion card with the invalidity, whether your child or any other person, under certain conditions.

As a widow, you are entitled to the same number of shares as a married couple, whether or not your dependent children are from your relationship with your deceased spouse.

An additional tax reduction of €1,748 is added to the first 2 additional half shares (€3,140).

Your tax benefit is therefore limited to €4,888.

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.

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 get an extra half share if you meet the following 3 conditions:

  1. You lived alone on the 1to January 2020 without any dependants
  2. You are in one of the following 3 situations:
    • You have one or more adult or minor children subject to personal taxation
    • You adopted a child. In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10. The adopted child must not be deceased until he or she reaches the age of 16.
    • You had a child (or several) who died after the age of 16 or as a result of war.
  3. You have had the exclusive or principal care of one or more of these children for at least 5 years during which you lived alone.

The tax benefit is limited to €938 for the additional half share granted.

You are invalid

You get an extra 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 accident) for a disability of at least 40%

An additional reduction of €1,565 shall be applied to the €1,570 for an extra half share.

The tax benefit is therefore limited to €3,135.

You're a veteran

You get an extra half share if you meet the following 2 conditions:

  • You are over 74 at December 31, 2020
  • You have the veteran's card or receive a disability or war victim military pension

An additional reduction of €1,565 shall be applied to the €1,570 for an extra half share.

The tax benefit is therefore limited to €3,135.

You are a widow or widower of a veteran

You receive an additional half share if you are over 74 years of age as of December 31, 2020 and meet one of the following 2 conditions:

  • Your spouse was receiving a disability or war victim military pension and received the additional half share of his or her lifetime
  • Your husband or wife had a fighter card

  FYI : the tax reduction you get from this half is limited to €1,570.

Other

You are entitled to 1 share of family quotient.

However, in some situations, you can benefit from share increase.

You raised a child alone for 5 years

You get an extra half share if you meet the following 3 conditions:

  1. You lived alone on the 1to January 2020 without any dependants
  2. You are in one of the following 3 situations:
    • You have one or more adult or minor children subject to personal taxation
    • You adopted a child. In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10. The adopted child must not be deceased until he or she reaches the age of 16.
    • You had a child (or several) who died after the age of 16 or as a result of war.
  3. You have had the exclusive or principal care of one or more of these children for at least 5 years during which you lived alone.

The tax benefit is limited to €938 for the additional half share granted.

You are invalid

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

  • You have an inclusive mobility card with a disability
  • You receive a pension (military or accident of work) for a disability of at least 40%

Where the €1,570 shall be achieved for the additional half share granted, a further reduction of €1,565 is applied.

The tax benefit is therefore limited to €3,135.

You're a veteran

You get an extra half share if you meet the following 2 conditions:

  • You are over 74 years old at 31 December 2020
  • You have the veteran's card or receive a disability or war victim military pension

Where the €1,570 shall be achieved for the additional half share granted, a further reduction of €1,565 is applied.

The tax benefit is therefore limited to €3,135.

You are a widow or widower of a veteran

You get an extra half share if you are over 74 at 31 December 2020 and you respond to one of the following:

  • Your spouse was receiving a disability or war victim military pension and received the additional half share of his or her lifetime
  • Your husband or wife had a fighter card

  FYI : the tax reduction you get from this half is limited to €1,570.