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Income tax - What return for a cohabiting couple?

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

Each member of a cohabiting couple must separately one statement for income received by the taxpayer in the taxation year.

Please note

when the burden of a child is shared equally between its two cohabiting parents, each can benefit from half of the increase in shares (as for a alternate custody child).

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