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Income tax: what family allowance in the event of divorce or separation?

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

If you have divorced or broken a Pacs in 2019, your family quotient will be the quotient corresponding to your situation as of december 31, 2019.

So if you do not have a dependant, it will be 1.

If you have a dependant, you are entitled to increase your family quotient..