Every year you file a personal income tax return (IPP). This return may be filed individually or jointly. A joint return allows you to optimise taxation when one of the spouses has a significantly higher income than the other. If the couple have similar incomes (in the same tax bracket), then filing jointly will not result in any tax gain.
Theincome year is the year in which you receive income. For the rest of this article, we will use 2024 as an example.
Thetax year is the year in which you have to file your tax return. It is the year in which you are taxed. In our example, this is the year 2025.
When should you file a joint return?
You should start from your situation on 1 January of the tax year (2025 in our example).
🧑🤝🧑 I am married or legally cohabiting
Status acquired in 2024 (income year)? | Type of declaration in 2025 (tax year) |
Yes, in 2024 | Single |
Before, for example in 2023 or earlier | Municipality |
💡 Be careful not to confuse legal cohabitation with de facto cohabitation. De facto cohabitation does not involve any formalities. All you have to do is live together in the same household. De facto cohabitants have no obligations or rights towards each other. Unlike legal cohabitants, de facto cohabitants file separate tax returns.
🙋🏻♂️ I am single or divorced
Acquired status in 2024 (income year)? | Type of return in 2025 (tax year) |
Yes, I separated or divorced in 2024 | Single Please note that there are errors on the internet. The declaration is a split declaration |
No, I retained this status throughout the 2024 income year | Isolated |
💡 It is not possible to change civil status on 1 January, as the official date of change is the date of entry in the civil status registers. As the local authority was closed, the change can only take place on 31 December or 2 January. Be careful, as this will affect the type of declaration you have to file.
Saving tax by filing a joint tax return
When you file a joint tax return, you can benefit from a specific advantage: the marital quotient.
What does this mean? The marital quotient is used to divide income between couples on a notional basis. The spouse with the higher income transfers part of his or her income (the part in the higher tax bracket) to the other spouse. As this spouse has a lower income (in a lower tax bracket), overall taxation will be lower 😇
The marital quotient applies with two limits or ceilings:
1️⃣ The spouse with the lower professional income must reach a maximum of 30% of total income
2️⃣ The sum of transferable professional income must not exceed €13,050 (2024 income)
👉🏻 Example of Audrey and Alexandre, a legally cohabiting couple, where Audrey has a taxable professional income of €40,000 and Alexandre has no professional income.
Alexandre has 0% of the couple's total professional income, so he can benefit from the marital quotient
30% of the total income, i.e. €40,000, gives €12,000 (less than the ceiling of €13,050, example for 2024)
Alexandre's income is therefore €12,000, and Audrey's taxable income falls to €28,000
Thanks to this fictitious transfer, both spouses will be taxed at a lower rate. Overall tax will therefore be reduced.
If you have any questions, contact us via the live-chat at bottom right, we'll be happy to help 😇
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