Firstly it's important to note that it not as simple as just being 'married' - France has several different marriage regimes which affect your finances when it comes to inheritance taxes, as well as divorce.
We'll come back to that later, but first let's have a look at the basic income tax situation.
Income tax
Unlike some countries, France does not offer any specific tax breaks or allowances to couples who get married. There are, however, some aspects of the tax system which potentially favour couples who are either married or who have entered into a PACS (civil partnership).
When it comes to the annual income tax declaration, married and pacsé couples make a joint declaration.
Joint declaration of both incomes, beyond the hours of form-filling time saved every year, also means that couples are taxed based on their joint income. This isn't necessarily a tax advantage, especially if you earn significantly less than your spouse.
But if you have children your marital status does provide a clear advantage.
Income tax for households is calculated based on a mechanism called the quotient familial.
The number of ‘parts’ that make up a ‘tax household’ decide the amount of income tax payable. So, an individual is ‘one part’, and a couple is ‘two parts’. The larger the family, which for tax purposes is considered a single unit, the greater the quotient.
Any children in the family are counted, too. A first child counts as 0.5 of the family nombre de parts, then the second child also counts as 0.5, and from the third child onward you can count each as 1 whole part.
So, a family of two married parents and one child would have a household of 2.5 parts, while a family of two married parents and three children would then count as ‘four parts’, meaning their total taxable income would be divided by four.
READ ALSO Explained: Tax breaks for parents in France
When it comes to income tax, the situation is identical for couples who are married and those who are pacsé.
READ ALSO Compared: Marriage and civil partnerships in France
Inheritance tax
In inheritance terms, the surviving spouse is exempt from inheritance tax. They may also, depending on the family situation, be automatically entitled to either a portion of the estate or to remain living in the family home.
Pacs partners enjoy the same right, as long as they are listed in the deceased’s will.
An unmarried partner, on the other hand, pays inheritance tax at a rate of 60 percent on any inheritance after a token allowance. They have no automatic rights to property or estate.
Bear in mind, too, that French law states children of the deceased must receive a share of the inheritance.
READ ALSO EXPLAINED: How France’s inheritance tax system works
The share they receive depends on the number of children.
One child is entitled to half their deceased parent’s estate. Two children share two-thirds, and three or more share three-quarters.
The surviving husband or wife has a right to at least one quarter of the succession. Those who were in a PACS partnership or were living with the deceased as a couple (en concubinage) have no automatic rights to inheritance if the deceased had children.
Marriage regimes
The type of marriage regime you are under matters, even if you were married when you arrived in France as a couple.
The regimes don't affect your basic rate of income tax, but they do affect divorce and also inheritance.
You can find a full explanation of the regimes here - Explained: France’s different marriage regimes
Gifts
You may also be liable for tax on cash or assets that are given as a gift.
However, married couples, or those in a Pacs relationship, get an allowance currently worth €80,724 before taxation kicks in. It then rises at banded rates, similar to inheritance tax.
Those in informal relationships get no allowance and will be taxed at a flat rate of 60 percent.
READ ALSO EXPLAINED: The French tax rules on financial gifts for family
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