Family quotient for widowed taxpayers: end of the half-share reduction based on the child's parentage

Article 93 of the 2007 amending finance law removed the paragraph of Article 194 of the General Tax Code that reduced the number of shares of a widowed taxpayer when the dependent child was not born of the marriage with the deceased spouse. A widowed taxpayer with a dependent child receives the same number of shares whatever the child's parentage.