Marriage taxation for future spouses

Taxation: changes in taxes between spouses

Marriage has repercussions on the taxation of future spouses. Find out about the changes that will take place in calculating, reporting and paying your taxes before and after your marriage.

Getting married: creation of a new tax household

By getting married, the young spouses will create a new fiscal household. Before, they were subject to individual taxation. After marriage, they will have to jointly declare their income to the tax authorities, on the basis of a common taxable income.

Consequences : a joint declaration of household income and expenses.

If you declare online, you will have advantages over the classic “paper” declaration. It is pre-filled, with the income of both spouses, and an additional period is granted, you can immediately calculate what you will pay …

The tax is calculated with the benefit of 2 shares, for a couple without children. For payment, a single tax notice is sent in the name of the couple. It can be paid indifferently by one or the other of the spouses. In the event of an error in the amount of your tax, each spouse can file a complaint with the public finance center.

Declare income in the year of marriage

Income received in the year of marriage must be declared the following year. In the year of marriage, one must make a single joint declaration. It must include all the income and expenses of both spouses for the entire year. You can also opt for a separate irrevocable option taxation, only for the year of your marriage. The couple then benefits from two shares for the calculation of their tax and it is up to the couple to pay.

There are two different tax cases. Even if you are married under the regime of separation of property, you are taxed jointly on your income. The year of marriage, either you declare in pairs, or you can choose the separate taxation of your income. To do this, you file a declaration per person including the income and expenses that each has had the entire year.

For the Taxe d’Habitation and Taxe Foncière, there are also separate regulations. Housing tax is due by tenants or owners of housing on January 1 of each tax year. After marriage, the couple is taxed. A single tax notice is sent. Its amount can be paid by either spouse.

For property tax, if the couple jointly own a property, it will be taxable. It can be your main home or a second home, rented building…. In this case, only one tax notice is sent. It can be paid for by either spouse. Each spouse must pay the property tax on the property of which he is the sole owner.