Compensatory allowance paid over more than twelve months made non-taxable for the recipient
The amendment repeals Article 80 quater of the General Tax Code and restores a section II in Article 199 octodecies: compensatory allowance payments (Article 275 of the Civil Code) made over more than twelve months after the divorce are not taxable income for the recipient. Article 1133 ter is amended accordingly.
Measure originators
No official estimate found for this measure.
Measure impact
Former spouses receiving a compensatory allowance spread over more than twelve months would no longer be taxed on these sums. The Government left the decision to the Assembly and said it wanted to revisit the payer's deduction during the shuttle.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 4 statements
« Or cette prestation ne devrait pas ĂȘtre considĂ©rĂ©e comme un revenu supplĂ©mentaire, mais comme une indemnitĂ© compensant des inĂ©galitĂ©s de revenus. »
Translation: Yet this payment should not be regarded as additional income, but as compensation for income inequalities.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Jâappelle donc les dĂ©putĂ©s de tous les bancs Ă voter en faveur de ces amendements identiques puis de ceux qui porteront sur les pensions alimentaires. »
Translation: I therefore call on members from all benches to vote for these identical amendments and then for those on child maintenance.
15 October 2026Parliamentary debate · assemblee-nationale.fr« cet amendement a pour objectif de réduire les inégalités économiques causées par un divorce en revoyant le traitement fiscal des prestations compensatoires versées sur une période supérieure à 12 mois »
Translation: this amendment aims to reduce the economic inequalities caused by divorce by revising the tax treatment of compensatory payments made over more than 12 months
10 October 2026Amendment · assemblee-nationale.fr« Par cet amendement, le groupe LFI propose de supprimer des revenus imposables les prestations compensatoires versĂ©es par lâex-conjoint lors dâun divorce »
Translation: With this amendment, the LFI group proposes removing from taxable income the compensatory payments made by the former spouse upon divorce
8 October 2026Amendment · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne