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 do not have a dependent, you are entitled to 1 share.
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- General Tax Code: Articles 193 to 199Number of family quotient shares according to family status (Article 194), date to be used for assessing family status and dependencies (Article 196a)
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of family circumstances and expenses for income tax purposes