II: Income tax

I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions:

and so on, increasing by one share for each dependent child of the taxpayer.

When the spouses are taxed separately pursuant to Article 6(4), each of them is considered to be a single person with responsibility for the children for whose maintenance he or she is primarily responsible. In this situation, as well as in the event of divorce, termination of a civil solidarity pact or any de facto separation of unmarried parents, the child is considered, until proven otherwise, to be dependent on the parent with whom he or she resides on a principal basis.

In the event of alternating residence at the home of each of the parents and unless otherwise provided for in the divorce agreement referred to in article 229-1 of the Civil Code, the agreement approved by the judge, the court decision or, where applicable, the agreement between the parents, the minor children are deemed to be equally dependent on one and the other parent. This presumption may be set aside if it is justified that one of them assumes the main responsibility for the children.

When the children are deemed to be equally dependent on each parent, they give entitlement to an increase of :

a) 0.25 part for each of the first two and 0.5 part from the third, where the taxpayer does not otherwise have sole or main responsibility for any children;

b) 0.25 part for the first and 0.5 part from the second, where the taxpayer otherwise has sole or main responsibility for one child;

c) 0.5 part for each of the children, where the taxpayer otherwise has sole or main responsibility for at least two children.

For the application of the provisions of the first paragraph, persons considered to be dependent on the taxpayer by virtue of article 196 A bis.

II. For the taxation of single or divorced taxpayers living alone, the number of units provided for in I is increased by 0.5 when they are solely or mainly responsible for at least one child. Where they are solely supporting children whose care is deemed to be equally shared with the other parent, the increase is 0.25 for a single child and 0.5 if there are two or more children. These provisions apply notwithstanding any alimony paid under a divorce agreement by mutual consent filed with a notary or a court order for the maintenance of the said children.