In France, when two married people or civil partners file a joint tax return, they are both responsible for paying the entire tax – not just their respective share. “ This is called the tax solidarity : the DGFiP can claim the entire debt from either party, without having to distribute it between themexplains Franck Lobe, tax lawyer. This principle also applies after separation or divorce, as long as joint taxes remain due or are subject to tax adjustment“.
What tax is affected? It applies to income tax for joint tax years, to housing tax on second homes when spouses live under the same roof, and to real estate wealth tax. Is it possible to be relieved of this solidarity? “ Yes, according to three conditions : the breakdown of life togetherlists the lawyer. The disproportion between the debt and the situation of the applicant, knowing that this criterion is the one on which the majority of refusals stumble. And finally, impeccable tax behavior “.
Keep track of all your declarations
The lawyer advisesarchive complete income tax returns each year: “ In the event of a subsequent dispute, this is your first line of defense “. We know that this principle is based on a historical conception of the couple, the two members benefiting together from the household income, they are together tax officials which results. If solidarity has survived the years without being modified, it ended up being updated with this discharge system in 2008 with the finance law.
“ Then, Law No. 2024-494 of May 31, 2024 aimed at ensuring property justice within the family introduced a new procedure of graceful dischargecodified in article L. 247 of the LPF, allowing the DGFiP to grant a discharge in situations which were previously excluded from the common law system and opening the possibility of a partial refund amounts already recovered since the separation », continues Franck Lobe. It is difficult to prevent this fiscal solidarity, but make a point with a notary for the drafting of the marriage contract.
Don’t be fooled by the absence of your signature
Please note, if the other manages the declarations alone, you are jointly committed. “ In France, the joint declaration filed by only one of the two spouses is legally enforceable against the other, even if the latter has neither seen nor signed it.reveals the lawyer. The solution? Access the tax return before validation, or prefer separate declarations when possible. Unfortunately, this tax solidarity impacts women more since the majority of discharge requests come from them, according to the National Tax Administration Mediator.
It is quite simply the translation of the economic inequalities of our society: “ In many households, one spouse trusts the other but if irregularities have been committed, the co-declarant finds himself jointly liable for considerable sums, sometimes years after the separation “. This is all the more serious in situations of economic or domestic violence for which the woman is often in total ignorance of the economic life of the couple.
Make a clean slate of the past
Once the separation is effective, immediately request separate declarations For ” limit the base of solidarity for future years » and keep proof of the breakdown (non-conciliation order, notarized report, civil status certificate, etc.): “ There breakup date of common life is a determining element for any request for dischargecertifies Franck Lobe. As any failure subsequent to separation can block a discharge request, whatever the situation otherwise “.
All these supporting documents will be used for a request for discharge, sent in writing to the tax service. “ It must specify the taxes in question and be supported by supporting documents on the family and property situation of the applicant.details the tax specialist. Please note, the investigation takes several months and the proceedings are not automatically suspended during this period. “. In case of refusal, it is possible to make a appeal before the administrative court within two months. “ It is the judge who exercises control over the assessment made by the DGFiPhe adds. Files refused at first instance can therefore end up before him “.
