French General Tax Code
In forceI. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:
1° Income tax where they are subject to joint taxation;
2° Council tax on second homes and other furnished premises not allocated to the principal dwelling where they live under the same roof.
3° De la taxe d'aménagement et des pénalités afférentes.
4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.
II. - 1. Divorced or separated persons may apply to be relieved of the payment obligations set out in I and in article 1723 ter-00 B where, on the date of the application:
a) The divorce or legal separation judgment has been pronounced or the divorce agreement by mutual consent in the form of a private deed countersigned by lawyers has been filed with a notary;
b) The joint declaration of dissolution of the civil solidarity pact drawn up by the partners or the notification of the unilateral decision to dissolve the civil solidarity pact of one of the partners has been registered at the registry of the judicial court;
c) The interested parties have been authorised to have separate residences;
d) Either of the spouses or the partners bound by a civil solidarity pact has abandoned the marital home or the joint residence.
2. Discharge of the obligation to pay is granted in the event of a marked disproportion between the amount of the tax debt and, at the date of the application, the applicant's financial and asset situation, net of charges. The applicant's net financial situation is assessed over a period not exceeding three years. Discharge of the obligation to pay is then granted as follows:
a) For income tax, the discharge is equal to the difference between the amount of the income tax assessment established for the period of joint taxation and the fraction of this assessment corresponding to the applicant's personal income and half of the joint income of the applicant and his/her spouse or civil solidarity pact partner.
For the application of this a, the income of the claimant's minor children not from his/her marriage to the spouse or his/her union with the civil solidarity pact partner is added to the claimant's personal income; half of the income of the claimant's minor children and his/her spouse or civil solidarity pact partner is added to half of the joint income.
The income of adult children who have applied to be attached to the tax household of the spouses or partners linked by a civil solidarity pact, as well as that of infirm children, is taken into account under the conditions defined in the previous paragraph.
Half of the income of the persons mentioned in 2° of article 196 as well as article 196 A bis is added to half of the joint income of the applicant and his/her spouse or civil solidarity pact partner ;
b) For council tax on second homes and other furnished premises not used as a main residence, the discharge is equal to half of the council tax contribution on second homes and other furnished premises not used as a main residence payable by the persons mentioned in I ;
c) For real estate wealth tax, the discharge is equal to the difference between the amount of the real estate wealth tax assessment due by the persons mentioned in article 1723 ter-00 B and the fraction of this assessment corresponding to the net assets of the claimant's own taxable assets and half of the net assets of the joint taxable assets of the claimant and his/her spouse or civil solidarity pact partner.
For the application of this c, the taxable assets of the claimant's minor children not from his or her marriage to the spouse or union with the civil solidarity pact partner are added to the claimant's own taxable assets; half of the taxable assets of the claimant's minor children and his or her spouse or civil solidarity pact partner are added to half of the joint taxable assets ;
d) For late payment interest and the penalties mentioned in articles 1727, 1728, 1729, 1732 and 1758 A resulting from the rectification of a profit or income specific to the claimant's spouse or civil union partner, the payment obligation is discharged in full. In other situations, it is granted in the proportions defined respectively in a for income tax, in b for council tax on secondary residences and other furnished premises not used as a main residence and in c for property wealth tax.
3. The benefit of the discharge from the obligation to pay is subject to compliance with the claimant's reporting obligations under articles 170 and 982 from the date of the end of the period of joint taxation.
Discharge of the obligation to pay may not be granted where the claimant and their spouse or partner bound by a civil solidarity pact have fraudulently evaded, or attempted to fraudulently evade, payment of the taxes mentioned in 1° and 2° of I as well as in article 1723 ter-00 B, either by organising their insolvency, or by obstructing, through other manoeuvres, payment of the tax.
III. - Persons in a situation of hardship and indigence who have been relieved of the obligation to pay a fraction of the taxes, in accordance with II, may ask the administration to grant them a total or partial remission of the fraction of the taxes mentioned in 1° and 2° of I remaining payable by them.
For the application of these provisions, the situation of hardship and indigence is assessed solely with regard to the situation of the divorced or separated person on the date of the application for remission.
IV. - The application of II and III may not give rise to a refund.
