Marriage and taxes: how to file a declaration?


Joint income tax return after marriage

Principle of taxation

Getting married during the calendar year has an impact on the income tax liability of the new couple.

Before marriage, both spouses were subject to personal income tax. Each of them had to declare their income in an individual tax return.

Change of tax domicile

After marriage, the new couple is now taxed on joint income.

As a result, spouses must declare their income and expenses together in one tax return.

Both spouses now use two shares from the family share for tax calculation.

Also read:

Tax and cohabitation: what are the rules?

When should I declare my marriage for tax?

Declaration on change of family situation

To adjust your withholding tax rate as quickly as possible, you must report your change of family situation online within 60 days of the event.

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Online procedures at impot.gouv

To do this, go to your personal area on the tax website (www.impots.gouv.fr) and then:

  • Click on “Manage my withholding tax”.
  • Then click on “Declare Change”.
  • Enter the date of marriage and the required information about the spouse.
  • List your tax household: dependents, couple without children, disabled, etc.
  • Enter the income of the new tax household.
  • Enter the couple’s new bank details.

A new rate of withholding tax will then be calculated, which will then be passed on to the affected organisations. Its effectiveness lasts a maximum of two months.

On his annual income tax return

For people who have not reported a change in their situation online, this should be stated at the time of the annual statement.

The tax service then sends a single tax notice in the name of the married couple. Income tax is paid by each of the spouses indifferently.

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Also read:

Here’s how to adjust your withholding tax rate

How to file a tax return if you just got married?

Joint income tax return: first year

The tax authorities will send a single tax notice in the name of a married couple if the couple has reported a change in their situation online. Otherwise, you will need to state it on your tax form.

Income tax is paid by each of the spouses indifferently.

The case of a separate statement

However, the tax administration offers the option to choose to submit two separate returns, but only for the year of their marriage.

If you decide to file separately in the year of marriage, each spouse will receive their own tax notice and must pay income tax individually.

Example of taxation after marriage

If two people marry in 2023, they will be able to:

  • either declare their personal income on the same return in spring 2024 (2023 income);
  • or report your personal income separately in spring 2024.

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On the other hand, from 2025 (for 2024 income) spouses must file a joint declaration. This possibility of a separate declaration applies only to the year of marriage.

Also read:

Taxes and civil partnerships: joint statement, effects and benefits

Does marriage reduce taxes?

Everything depends on the personal and financial situation of each spouse.

Advantage within the family quotient

Married couples use the system of family shares, which makes it possible to reduce the total amount of income tax depending on the number of dependents.

This reduction is more beneficial for married couples than singles.

Advantage in case of difference in income

In addition, filing a joint income tax can sometimes lead to a reduction in the total tax, especially if the spouses’ incomes are different.

Tax cuts

For married couples, certain tax advantages may also be more advantageous (tax reliefs for childcare costs, for household employment, for energy renovations).

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Also read:

Tax credit for childcare expenses

How to file a separate declaration in marriage?

In the event of a separation without a judgment (without court proceedings), a large part of the obligations associated with the marriage continue, especially joint taxation.

However, Article 6 of the CGI provides for some special cases allowing separate declarations outside the first year of marriage:

  • In the case of the regime of property separation and if the spouses do not live together.
  • In case of leaving the RD by one of the spouses, provided that the incomes of the spouses are clearly separated.
Also read:

Dissolution of marriage: procedure and effects

What effect does marriage have on the calculation of local taxes?

Housing tax from second home and marriage

Housing tax is generally paid by owners or tenants of accommodation on January 1 of the tax year.

In the event of a marriage during the year, the financial administration sends an assessment for housing tax in the name of both spouses.

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Housing tax is paid by one or the other of the spouses.

Property tax for a married couple

Property tax is paid by the property owner as of January 1 of the tax year. Marriage itself has no consequences for paying estate tax.

Spouses are taxed jointly only if they own the same house. In this situation, the tax assessment is sent on behalf of both spouses.

If one or the other of the spouses is the sole owner of the property, he or she continues to pay the property tax related to that property.

Also read:

Local taxes: what are they?

What effect does marriage have on estate tax?

MFI principle

The Immovable Wealth Tax (IFI) is a French tax that has replaced the Solidary Property Tax (ISF) since January 2018.

The IFI is an annual tax that applies to net immovable assets worth more than 1.3 million euros, unlike the ISF, which was based on the net value of all assets (including financial assets, investments, etc.).

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Thus, MFI refers to real estate such as primary and secondary residences, rental properties, shares in real estate companies, etc.

Marriage and IFI

This tax is calculated with regard to the entire immovable property of the spouses as of January 1 of the tax year.

Therefore, it is appropriate to take into account the family situation on January 1 in order to determine whether the immovable property of the spouses needs to be recognized in one declaration.

Example

If the marriage takes place during 2023, the entire property of the new couple will not be subject to real estate tax until 2024.

Regarding the year of marriage, i.e. 2023, the betrothed must make a separate declaration, as they were not yet married on January 1, 2023.

>> Our complete tax guide. How to declare your income? How to reduce taxes with investments? What to do in the event of an administrative audit?



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