Income tax - What declaration for a cohabiting couple?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

If you live in cohabitation, each of you 2 must complete separately one personal statement for income received during the taxation year.

Please note

When a child's burden is shared equally between his two cohabiting parents, each can benefit from half of the increase in shares (as for a child in alternate care).

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