Who has to settle tax debts in a married or past couple?

You form one tax home with your spouse or Civil partnership partner, as soon as you are subject to common taxation.

You are solidarity to pay your income tax.

However, in some situations, your married or past couple is not subject to common taxation. Each of you is then taxed separately. Everyone files their own tax return.

This is the case in the following situations :

• The year of marriage or Civil partnership if you opt for separate taxation
• The year of the divorce, separation (in case of permission to have separate residences) or breakdown of the Civil partnerships
• If you are separated from property and do not live under the same roof for a long time
• In case of abandonment of the conjugal domicile, if each of you has separate income.

In these situations, there is no fiscal solidarity between you.

If you're married or past, you're all two solidarity from payment of tax on immovable property.

If you are married or past and you live under the same roof, you are all 2 solidarity payment of the housing tax on second homes.

You can request, under conditions, to be exempt from payingin whole or in part, a common fiscal debt.

You ask to be discharged from solidarity for this tax debt.

The tax authority must consider that you fulfill the 3 conditions following:

• Breakdown of your life together
• Disproportion between tax debt and your financial situation
• Compliance with your tax obligations (declaration, payment) since the end of your life together.

The breaking up your life together must be marked with one of the following:

• Divorce (mutual consent or judgment)
• Body Separation
• Dissolution of Civil partnerships
• Authorization of separate residences
• Abandonment of the home by a Civil partnership (or partner).

Tax services are reviewing your ability to repay based on the following:

• Your resources (excluding current expenses such as rent and taxes)
• Your assets (excluding your main residence).

Your financial situation is assessed on a period of up to 3 years.

You must write your request for discharge on free paper.

Attach all your supporting documents.

Send your mail to your department's Director of Public Finance.

When she is granted, the discharge shall cover the following:

• Part of the tax due
• All or part of the default interest and penalties.

If you are granted a discharge, but you cannot pay the sums you have left to pay, you can request a discount total or partial.

Your ex-spouse (married or past) has committed tax fraud and the tax authorities order you to pay the tax debt resulting from the fraud.

However, you did not participate in the fraud and you did not take advantage of it. In this case you can ask to be relieved of the tax debt.

You can exercise a ex gratia.

You must complete the 2 conditions following:

• Breakdown of your life together
• Compliance with your tax obligations (declaration, payment) since the end of your life together.

The breaking up your life together must be marked with one of the following:

• Divorce (mutual consent or judgment)
• Body Separation
• Dissolution of Civil partnerships
• Authorization of separate residences
• Abandonment of the home by a Civil partnership (or partner).

You must present and prove your personal situation in the tax administration, including:

• You have not participated directly or indirectly in tax fraud (for example, you have been cleared of fraud by a judgment)
• You didn't know what your ex-spouse (married or past) was doing
• You didn't get rich because of this.

You must write your ex gratia on free paper.

Join all your supporting documents.

Send your mail to your department's Director of Public Finance.

The administration may release you free of charge from the payment of the tax debt if it considers you as liable to pay tax due from a third party (your married or former spouse).