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Is spousal maintenance taxed in France?
For a complete guide about spousal maintenance payments are deductible or considered as income in France, we invite you to read this article.
Spousal maintenance definition: Spousal maintenance is a payment paid by a spouse to the other spouse if a spouse doesn’t have enough income after you’re separated from the other.
In France, there are 2 types of spousal maintenance: spousal maintenance before being legally divorced and spousal maintenance after being legally divorced, so after the final order has been served.
The paying spouse is the debtor and the one receiving the allowance is the recipient.
Spousal maintenance amount is fixed whether by both spouses in the divorce agreement or by the family court judge if they cannot reach an agreement.
Whether you’re the debtor or the recipient, PacisLexis Family Law can help you to work out on your spousal maintenance you may have to pay or entitled to receive.
is spousal maintenance taxed
Calculating spousal maintenance:
In France how spousal maintenance is calculated?
Spousal maintenance is calculated according to several parameters defined in the civil law code article 271:
- Marriage duration: the longer the marriage, the higher the spousal maintenance
- Health and age of both spouses
A debtor will health issues can pay less so if the recipient is young and in good health, spousal maintenance payments can be reduced.
- Professional circumstances
If moving forward you have a deficit each month to meet budget, the spousal maintenance amount can be higher. If you stopped working to raise your children, and/or pause a career, the spousal maintenance amount can also higher.
– Both spouses assets after ‘la liquidation du régime matrimonial’ as marital property division
– Pension plans and other circumstances
– Spouses rights and duties
Without any spouses agreement, the court will calculate spousal maintenance payments and amount regarding spouses’ needs and incomes.
Our family law firm PacisLexis Family Law calculates spousal maintenance you may have to pay or entitled to. We use AI to offer you an accurate evaluation of the amount. AI report can be used in Court.
Spousal maintenance example in France
Marthe and Max have been married since 2000.
Marthe is 45 years old and owns a legaltech company. Her wage is worth €8,000 per month.
Max is 44 years old and is a tourist guide. His wage is worth €2,000 per month.
In 2022, the divorce order has been served by the court.
Max claims spousal maintenance.
The court considers that Max doesn’t have enough income after he’s separated from his wife.
The court will take into account the marriage duration, the age and the professional circumstances of each spouse to fix spousal maintenance payments amount.
In the Court final order, Marthe must pay €80,000 in total or monthly payments of €1,600 in 4 years for spousal maintenance to Max.
When claiming spousal maintenance?
There are 2 options:
- 1st option: with a mutual consent divorce, spousal maintenance amount and T&Cs are fixed in the divorce petition
- 2nd option: with a contested divorce, spousal maintenance amount and T&Cs are fixed in the court final order.
In France, who can claim spousal maintenance?
Only spouses can claim spousal maintenance. Third parties and children cannot claim spousal maintenance.
Can a spousal maintenance claim be dismissed?
Yes!
French family courts can dismissed your claim if:
- The criteria under the article 271 of the French civil code are not met,
- A fault-divorce is granted to the spouse claiming spousal maintenance or for serious breaches regarding the break-up.
Spousal maintenance is determined regarding spouses’ needs and incomes and their circumstances when getting a divorce as the ongoing situation up to a year.
Is it compulsory to claim spousal maintenance?
No!
Spouses can agree not to pay spousal maintenance.
When spousal maintenance is due?
In most cases, spousal maintenance is due after the divorce final order.
In France, spousal maintenance payments are due depending on the type of divorce:
- With a mutual consent divorce, spousal maintenance payment is due when the deed is registered by a Notary.
- With a contested divorce, spousal maintenance payment is due after the final order is served.
is spousal maintenance taxed
Spousal maintenance payments T&Cs
How spousal maintenance can be paid?
- The amount of spousal maintenance can be paid by a lump sum up to 12 months after the divorce. It’s called a clean break.
- The spousal maintenance can be paid in the form of an annual lump sum: the paying spouse may not have enough funds to pay the full amount within 12 months after the divorce. However, according to French law, they are allowed to make annual payments, with a maximum duration of up to 8 years.
- The amount of spousal maintenance can be paid with an estate property or assets: spousal maintenance is paid with an estate property or piece of Art for instance). Spousal maintenance can also be a right granted to the recipient (example: the right to use a car).
- The spousal maintenance is an annuity: as spousal maintenance is based on your circumstances, lawyers and courts will consider the recipient’s health, age or any other needs. Spousal maintenance can be monthly payments for a certain period of time or for life.
- The amount of spousal maintenance can be paid with a mixed of both a lump sum and annuity or lump sum and monthly payments.
is spousal maintenance taxed
Spousal maintenance payments tax
I’m the debtor, can I get a tax relief on spousal maintenance?
In France, getting a tax relief on spousal maintenance depends on the T&Cs.
Article 199 octodecies du Code général des impôts
The French tax system on spousal maintenance is applicable.
Article 156, II, 2° du Code général des impôts
Article 156, II, 2° du Code général des impôts
The French tax system on spousal maintenance is applicable.
Article 156, II, du Code général des impôts
Article 199 octodecies du Code général des impôts
is spousal maintenance taxed
Spousal maintenance payments tax:… Next
I’m the recipient, how spousal maintenance will be taxed?
The recipient will have to pay registration fees.
Article 199 octodecies du Code général des impôts
Article 156, II, 2° du Code général des impôts
the recipient will have to pay registration fees.
Article 156, II, 2° du Code général des impôts
Article 156, II, du Code général des impôts
The remaining payments paid after 12 months of being legally divorced are considered as income so taxable
Article 199 octodecies du Code général des impôts
is spousal maintenance taxed
Recovering spousal maintenance arrears
My ex-partner refuses to pay spousal maintenance, can I enforce it?
Yes!
In France, you have different options to recover overdue spousal maintenance payments:
- Applying for the court to decide on the method of enforcement: this is the most common and straight forward approach in France. The application requires the debtor to attend court to answer questions and produce documents.
- Third-party debt order: it will freeze money in the debtor’s bank account
- Warrant of control: a bailiff will visit the debtor’s home and attempt to collect the money owed to the recipient or take goods from the debtor
A change to your circumstances like a change to your financial situation such as starting a new position or losing your job, health issues can affect spousal maintenance payments.
How do I recover overdue payments despite all attempts to do so?
If none of the attempts mentioned above worked out, you can petition the French ‘ Trésor public’ which is the equivalent of the HMRC in the UK and it’s the French official government revenues and customs.
My ex-partner is still not paying for spousal maintenance. What shall I do?
Not paying for spousal maintenance after 2 months overdue payments is called desertion in France. It’s a criminal offence and it’s 2 years of imprisonment or more and €15,000 fine.
If the debtor is hiding incomes and revenues not to pay for spousal maintenance, the debtor is facing 3 years of imprisonment and €45,000 fine.
To learn more about marriage desertion, please read the following article:
Changes that might affect spousal maintenance payments
In France, it will depend on the type of spousal maintenance:
- If spousal maintenance payment is a lump sum, the amount cannot change. However, the T&Cs may change.
- If spousal maintenance payment is an annuity, the court can make changes to the arrangement order.
Please note that, spousal maintenance amount fixed by a court, cannot increased whatever the circumstances are.
What to do if your ex-partner hides their income to avoid paying spousal maintenance?
At the beginning of a divorce proceedings, the court and both lawyers require full financial disclosure from both parties. If your ex-partner is found hiding assets and income they could face severe consequences leading to an error on the amount fixed between both parties or the court.
In such situation, if you are the recipient you can challenge the court order. Regarding to changes in the debtor circumstances, you can petition the court to review the order so the spousal maintenance amount and payments.
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PacisLexis Family Law
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PacisLexis Family Law
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Civil partnership agreement
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In France you can go to your town hall to register a PACS but also to bring it to an end whenever you want. In England to end a civil partnership, you have to wait until it has lasted for at least a year.
Calculating child maintenance payments
Child maintenance calculations can vary between countries, and both France and the UK have their own systems for determining child maintenance payments.
United Kingdom (UK):
In the UK, child maintenance payments are typically determined by the Child Maintenance Service (CMS), which is a government agency. The CMS uses a formula to calculate the amount of child maintenance that the non-residential parent (the parent who doesn’t have the main day-to-day care of the child) should pay. The formula considers factors such as the non-residential parent’s gross income, the number of children involved, and the number of nights the children spend with the non-residential parent.