France’s ‘solidarité fiscale’: when you are responsible for your partner’s tax

In France, couples who are married or in a Pacs (or similar civil partnership) are jointly liable for certain taxes. 

This solidarité fiscale applies even after separation, unless the law removes that joint liability.

For income tax, declaring together as a foyer fiscal (tax household) you bear joint responsibility for the resulting tax bill being paid.

There are exceptions, notably years when you are taxed separately; the year of the of marriage/Pacs if you opt for separate taxation; in the year of a divorce, or separation with legal authorisation to have separate residences, or of the end of a Pacs; if you are married under the séparation de biens regime [separate ownership of property] and do not live together; or in the case of one person abandoning the marital home if each partner has distinct income.

With regard to IFI wealth tax, liability is also joint for married/Pacs couples and the same applies to taxe d’habitation on second homes if you live together at the same main home address (for taxe foncière, each person is liable to the limit of their part of ownership). 

When joint liability applies, the tax office may pursue either person for the full amount.

After a separation, you remain liable for tax debts created during the period of joint taxation but can request to be released from this if the debt is ‘disproportionate’ compared to your own financial situation. 

In this case, your finances are assessed over three years, looking at income left after basic expenses such as rent and tax, and your wealth minus your main home. 

The demande de décharge de la solidarité is made on plain paper with supporting documents and sent to the directeur de finances publiques for your department. 

In the event of fraud by your ex-partner you may request a recours gracieux (to be let off), if you did not participate in it or were unaware of it and did not benefit from it.