Question 1

How does the family quotient work for couples?

Accepted Answer

The family quotient divides the household's taxable income by the number of tax shares. A married couple or civil partnership has 2 shares. Both spouses' incomes are added, the 10% deduction is applied, then the total is divided by 2. The progressive scale is applied to this quotient, and the result is multiplied by 2 for the total tax. This system benefits couples with unequal incomes, as it smooths out tax progressivity.

Question 2

Is it better to file jointly or separately?

Accepted Answer

For married couples or civil partners, joint filing is mandatory (except the year of marriage/PACS or in case of separation). Joint filing is generally advantageous when spouses' incomes differ significantly, as the family quotient reduces overall taxation. If incomes are similar, the advantage is smaller. Cohabiting partners must file separately. The tax administration's simulator allows comparing both options in the year of marriage/PACS.

Question 3

Does a civil partnership give the same tax benefits as marriage?

Accepted Answer

Yes, since 2005, civil partnerships (PACS) offer the same income tax benefits as marriage: joint filing, family quotient of 2 shares, and ability to attach children. The only notable difference concerns inheritance: civil partners are exempt from inheritance tax (like spouses), but provisions in case of death are less automatic (no forced heirship for the surviving partner unless there is a will). For wealth tax (IFI), civil partners also file jointly.

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