Changing tax status following a divorce
When a couple divorce they cease to be one tax household
How do you change tax status due to getting divorced? Is it the same procedure if you separate?
One of the benefits of the PAS system is that it has more flexibility to take into account changes in people’s personal situations.
When a couple divorce they cease to be one tax household and are treated as two separate ones, thus affecting their tax liability. It is recommended to notify the authorities of the change as soon as possible.
The same applies if a Pacs ends but not necessarily in a simple separation. It does apply if the separation was formalised by a judgement authorising you to have separate residences or if you no longer live together and have a legal regime of séparation de biens or if one person has left the family home and each person has their own income.
You have 60 days from the divorce to inform the tax office, which in turn should modify the rate used to calculate your tax within three months of this. With regard to work or French pension income the new rate will be passed on to your employer or pension caisse.
The simplest way to register the change is via your personal space at impots.gouv.fr.