Should I declare my marriage on my French income tax return?
A marital change must be reflected in your French tax declaration
Reader question: I rent out a flat in France but am resident in Switzerland for tax purposes. I have now married outside France. Do I need to declare my change of marital status on my French income tax return when I declare the rent, or is it irrelevant? Is there any particular benefit or new tax obligation?
France applies taxation on a joint basis to married couples so if you have married, whether in France or outside of France, France will expect this marital change to be reflected in your tax declaration later this year.
Until now, as a single person, you benefited from the tax-free element of tax bands, which was latterly €10,064. However, had you been married last year, as a married couple, your rental income would have benefited from the married allowance, so twice the €10,064, causing some saving in the income tax due on your rental income and also savings from the 7.5% prélèvement de solidarité.
Since taxation is joint, it does not matter that the income is in your name only to benefit from the married allowance. This year, on 2020 income, the tax-free element will be €10,084.
Once the tax-free element has been accounted for, remaining taxable income will be less, resulting in a lower tax liability than would have been the case had your income been taxed as a single person. So yes, declare the marriage.