Income tax: what family allowance in the event of divorce or separation?
Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)
If you have divorced or broken your Civil partnerships: titleContent in 2021, your family quotient is the quotient corresponding to your situation on december 31, 2021.
If you do not have a dependant, you are entitled to 1 share.
If you have one or more dependants, you are entitled to increase your family quotient.
- General tax code: Articles 193 to 199Number of shares of the family quotient according to the family situation (Article 194), date to be used for the assessment of the situation and the family loads (Article 196a)
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of the situation and family expenses for income tax