Family quotient: what changes with the finance law for 2023

More widowers will be able to benefit from the additional half share of family quotient. It has just been extended by the government.

The family quotient system was introduced after the Second World War in order to support spouses of deceased fighters . Often subject to expansion in recent years, the family quotient shares significantly reduce taxes . We explain how everything works.

The advantages offered by the family quotient

The family quotient system consists of allocating to a person a variable number of shares . And this, according to three parameters. His family situation, the number of dependents, and the personal situation of family members .

Here is how the shares are returned. As single, a person entitled to a share . If she is married or in a civil partnership, she will be entitled to two . Finally, if in addition to being married or in a PACS, it meets the last two conditions . She will be entitled to one or more additional half-shares .

These shares serve to reduce the amount of taxes . Here's how they affect the progressive scale and allow for lower taxes.

Shares of family quotient divide the household's taxable income . Once divided, the income is subject to the progressive scale. Then, the result obtained is multiplied by the same number of shares in order to determine the exact amount of tax owed by the household.

This is how the family quotient shares contribute to reducing the rates of the progressive scale . Note that the lower these rates, the lower the amount of tax owed by the household .

In summary, the family quotient system has the role of calibrating the amount of households according to their ability to pay. Which depend on the number of people within the household as well as income.

The case of widowers

The number of shares of a widower remains the same during the year during which her spouse died . It is only after this year has passed that he sees the number of shares to which he is entitled changed .

Indeed, in the following years, the widower concerned will only be entitled to two shares if he has dependents. And if he has none, only a share will be allocated to him, because he will be considered single .

Note, however, that a widower with no dependents can still benefit from an additional half share . To do this, it must be in one of these situations:

• The person lives alone and has at least one child who either taxed separately or died after 16 years . This person must have raised him alone for at least 5 years.
• He has a pension for a disability of at least 40% accident at work or a mobility inclusion card.
• He is in receipt of a pension under the Code of Military Disability Pensions and War Victims.
• He is at least 74 years old on the last day of the tax year and has the fighter card . This will also do if he has a pension from the Code of Military Disability Pensions and War Victims.

The additional half share of the widowers of former soldiers

Widowers without dependents whose spouse died after age 74 are entitled to a half share if:

• They are at least 74 years old on December 31 of the tax year
• their deceased spouse benefited from the increase during their lifetime

In 2022, the additional “veteran” half share has undergone an enlargement. Widowers whose deceased spouse received the pension of the combatant during his lifetime were able to take advantage of the increase .

Also this year, the government increased the half share of family quotient . Since January 1, widowers fulfilling the following conditions can benefit from the increase. And this, regardless of the age at which their spouse died :

• 74 years old
• without dependents
• whose deceased partner was a holder of the card of the combatant during his lifetime

This extension of the increase will allow more widowers to benefit from a share and a half of the family quotient. which will contribute to reduce the amount of their tax in 2023 .

Furthermore, it should be noted that a widower in the following situation can still take advantage of the additional half share :

• During her lifetime, her husband did not benefit from the “veteran” half share in an effective way. Since he was already benefiting from the 'disability' increase.
• She is at least 74 years old on December 31 of the tax year.

Source : Quechoisir