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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 2023, 2024 and 2025 tax years.
| From tax year 2026, Laura and Nicolas will be placed in tax class 1.