Tax decreaseIn effectIncome taxNational

Alternating residence of children: family quotient shared between both parents

Article 30 of the 2002 Amending Finance Act adapts income tax to alternating residence: minor children living alternately with each parent are deemed equally dependent on both, each parent receiving 0.25 share for each of the first two children and 0.5 from the third; child-related reductions and caps are halved.

Measure originators

InitiatorGVT

Alain Lambert

Gouvernement

InitiatorGVT

Francis Mer

Gouvernement

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2003

Measure impact

Separated parents whose children live alternately with each of them share the family quotient shares for income tax from 2003 income; wealth tax and housing tax follow in 2004.

Official references

Law number: Loi n° 2002-1576 du 30 décembre 2002 (LFR 2002), art. 30

Official Journal: JORF n° 304 du 31 décembre 2002

View on Légifrance

Sources

Loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002, art. 30 (texte publié au JORF n° 304 du 31 décembre 2002)Official

31 December 2002

Projet de loi de finances rectificative pour 2002 n° 382, article 23 et exposé des motifsParliamentary

20 November 2002

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%

4 / 4 steps

Completed

1 January 2003

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Applicable à l'imposition des revenus de 2003 et suivants ; ISF au 1er janvier 2004, impôts locaux à partir des impositions 2004 (VIII de l'article 30).

Source

Completed

30 December 2002