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Income tax - What family quotient in case of divorce or separation?

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

If you have divorced or broken your Civil partnerships: titleContent in 2022, your family quotient is the one corresponding to your situation as at 31 december 2022.

If you have one or more dependants (for example, a child), you are entitled to a family quotient increase.

If you do not have a dependent, you are entitled to 1 share.

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