French General Tax Code
In force1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of :
1° Marriage or conclusion of a civil solidarity pact;
2° Death of one of the spouses or one of the partners bound by a civil solidarity pact subject to joint taxation;
3° Divorce, termination of a civil solidarity pact or events mentioned in 4 of the article 6 ;
4° Increase in family expenses resulting from the birth, adoption or fostering of a minor child under the conditions provided for in the article 196.
2. These changes in situation are declared to the tax authorities by the taxpayers concerned within sixty days.
3. Following the declaration mentioned in 2:
1° In the cases mentioned in 1° of 1 of this article, the rate of the levy is calculated in accordance with the procedures set out in 1 of I of article 204 H, by adding together the income of each member of the future tax household and determining the corresponding tax by applying the rules set out in 1 to 4 of I of article 197 or, where applicable, article 197 A for a couple, taking into account, where applicable, the family quota corresponding to the situation of the future tax household.
This rate is applied under the conditions provided for in 2 of I of article 204 H, no later than the third month following that of the declaration of the change of situation or, at the request of the taxpayers, from 1st January of the year following that of the change of situation and until the application of the rate of the new tax household constituted, under the conditions provided for in article 204 H ;
2° In the case referred to in 2° of 1 of this article, the rate applicable to the surviving spouse or partner is calculated in accordance with the procedures set out in 1 of I of article 204 H :
a) By retaining the income and profits that the surviving spouse or partner has received or made personally or jointly, reduced pro rata temporis from the date of death, and determining the corresponding tax by applying to them the rules provided for in 1 to 4 of the I of article 197 or, where applicable, article 197 A, taking into account all the family quotient shares from which the tax household benefited on 1 January of the year of death.
This rate is applied under the conditions provided for in 2 of I of article 204 H, no later than the third month following that of the declaration of death and until 31 December of the year of death ;
b) By retaining the income and profits mentioned in a without being reduced pro rata temporis and determining the corresponding tax by applying to them the rules provided for in 1 to 4 of I of article 197 or, where applicable, article 197 A, taking into account the family quotient corresponding to the situation of the tax household subsequent to the death.
This rate applies under the conditions provided for in 2 of I of article 204 H, as from 1st January of the year following the death and until the application of the rate of the new tax household constituted as from 1st September of the second year following that of the death under the conditions provided for in article 204 H ;
3° In the cases mentioned in 3° of 1 of this article, the rates of levy applicable to each former spouse or partner are calculated in accordance with the procedures provided for in 1 of I of article 204 H, by retaining their respective incomes estimated under their responsibility in respect of the year of the change of situation and determining the corresponding tax by applying to these incomes the rules provided for in 1 to 4 of I of article 197 or, where applicable, article 197 A, taking into account the family quotient corresponding to the situation declared by each.
This rate is applied no later than the third month following that of the declaration of the change in situation and until the application of the rate for each new tax household constituted, under the conditions provided for in Article 204 H;
4° In the cases mentioned in 4° of 1 of this Article, the rate of the levy is calculated according to the procedures provided for in 1 of I of Article 204 H taking into account the family quota resulting from the increase in family expenses.
This rate is applied under the conditions provided for in 2 of I of the same article 204 H, no later than the third month following that of the declaration of the increase in family responsibilities and until the application of the rate corresponding to the new situation of the household from 1st September of the year following this increase, under the conditions provided for in the said article 204 H.
