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After a divorce, do I need to make a joint or individual declaration?

The period following a divorce is never easy, from both a personal and administrative point of view.

Once you have been through the courts for the first time, you can apply for tax class 2 for the 3 years following your divorce.After this 3-year period, you will then be placed back in tax class 1 or 1A, depending on the case.

Example 1

Lena and Cyril no longer get on. They have been living separated since 15 March 2022 and began divorce proceedings on 20 June 2022.

Authorisation for separate residence was granted on 10 March 2023 and the divorce was granted on 15 January 2024. Lena has custody of their two children and receives child benefit for them.

Up to and including tax year 2023, Lena and Cyril must file a joint tax return, **otherwise the 3-year transitional period in tax class 2 may be denied.

From tax year 2024 onwards, they will be able to file an individual return.

For Lena and Cyril, the 3-year transition period starts from the date of authorisation for separate residence. They will therefore benefit from tax class 2 for the 2024, 2025 and 2026 tax years. From tax year 2027, Cyril will be classified in tax class 1 and Lena in tax class 1A.

Example 2

After several years of marriage, Nicolas and Laura decide to divorce. There was no authorisation for separate residence, but the divorce was pronounced on 18 September 2022. They have no children.

Up to and including the tax year 2022, Nicolas and Laura must file a joint tax return, otherwise the 3-year transitional period in tax class 2 may be denied.

From tax year 2023 onwards, they will be able to file an individual return.

For Nicolas and Laura, the 3-year transition period starts from the date of the divorce. As a result, they will benefit from tax class 2 for the 2022, 2023 and 2024 tax years.From tax year 2025, Laura and Nicolas will be placed in tax class 1.

Updated on: 05/08/2025

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