Who is to pay tax debts in a married or a former couple?

You're one tax shelter with your spouse or Civil partnership partner, whenever you are subject to common taxation.

You are solidarity for the payment of your income tax.

In some situations, your married or former couple is not not subject to common taxation.

Each of you is then taxed separately. Everyone files their own tax returns.

This is the case in the following situations :

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

If you are married or past, you are all 2 in solidarity with the payment of real estate wealth tax.

If you are married or past, you are all 2 in solidarity with the payment of the residential tax on second homes.

You can request, under conditions, to be dispensed with to pay, in whole or in part, a common tax debt.

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

The tax authority must consider that you are all of the following conditions :

• Breaking up your life together
• Marked disproportion between the tax debt and your financial situation
• Compliance with your tax obligations (declaration, payment) since the break of the common life.

The break-up of your common life must be marked by one of the following:

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

Tax services review your repayment capacity based on:

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

Your financial situation is assessed on a period of not more than 3 years.

You must write your request for discharge on free paper. Attach all your documents.

Send your mail to the Director of Public Finance in your department.

When she's tuned, the discharge shall cover the following:

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

If you are granted discharge, but cannot pay the sums remaining at your expense, you can ask for a discount total or partial.

Your ex-spouse was guilty of tax fraud and the tax administration is telling you to pay the tax debt that arose from the fraud.

However, you did not participate in the fraud and you did not take advantage of it.

You can apply to be relieved of the tax debt.

You can exercise a ex gratia appeal.

You must complete the conditions following:

• Breaking up your life together
• Compliance with your tax obligations (declaration, payment) since the break of the common life.

The break-up of your common life must be marked by one of the following:

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

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

• You did not participate directly or indirectly in tax fraud (e.g. you were cleared of fraud by judgment)
• You didn't know what your ex-spouse was doing
• You didn't get rich from these acts.

You must write your free appeal on free paper. Attach all your documents.

Send your mail to the Director of Public Finance in your department.

The administration can relieve you of the tax debt free of charge if it considers you to be liable to pay tax due by a third party (your ex-spouse).