Who is to pay tax debts in a married or a former couple?

Verified 01 August 2023 - Legal and Administrative Information Directorate (Prime Minister)

In France, if you are married or passed, you must both pay the tax debts of your couple, including after your separation. It is the fiscal solidarity that binds you when you are taxed together. However, a dump is foreseen in certain cases of severe financial difficulties.

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Income tax

You're one tax shelter with your spouse or Civil partnership partner, whenever you are subject to common taxation.

You are solidarity for the payment of your income tax.

In some situations, your married or former couple is not not subject to common taxation.

Each of you is then taxed separately. Everyone files their own tax returns.

This is the case in the following situations :

  • The year of marriage or Civil partnership if you opt for separate taxation
  • The year of divorce, separation (in the case of permission to have separate residences), or Civil partnership breakdown
  • If you are separated from property and do not live sustainably under the same roof
  • In case of abandonment of the matrimonial home, if each of you has separate income

Real estate wealth tax

If you are married or past, you are all 2 responsible for payment of real estate wealth tax.

As a Civil partnership or partner, you are subject to common taxation.

You are in solidarity on the fiscal level.

You must therefore pay the tax due together.

In the absence of payment, the tax authority may claim the tax either of you 2.

In case of separation, each of you 2 must settle the tax debts created during the joint taxation.

You can request, under conditions, to be dispensed with to pay, in whole or in part, a common tax debt.

You ask to be discharged from solidarity for this tax debt.

The tax authority must consider that you are all of the following conditions :

  • Breaking up your life together
  • A marked disproportion between your tax debt and your financial situation
  • Compliance with your tax obligations (declaration, payment) since the break of the common life

Tax services review your repayment capacity based on:

  • Your resources (excluding current expenses such as rent and taxes)
  • Your assets (excluding main residence)

Your financial situation is assessed on a period of not more than 3 years.

You must write your request for discharge on free paper. Attach all your documents.

Send your mail to the Director of Public Finance in your department.

Who shall I contact

When she's tuned, the discharge shall cover the following:

  • Part of the tax due
  • All or part of the late payment interest and penalties

Please note

If you are granted discharge, but cannot pay the sums remaining at your expense, you can ask for a discount total or partial.

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