Quotient familial

[DZ]

I am gearing up to filling in my first French tax form and I am not too clear about the "quotient familial".  Does it cover only the people who live under the same roof or does it also extend to people who live outside of France but for whom financial responsibility is assumed  (I am wondering if we can count in our son, who is studying in the UK and does not intend to live in France but who still relies on us financially)?

 

[parsnips]

[quote user="DZ"]

I am gearing up to filling in my first French tax form and I am not too clear about the "quotient familial".  Does it cover only the people who live under the same roof or does it also extend to people who live outside of France but for whom financial responsibility is assumed  (I am wondering if we can count in our son, who is studying in the UK and does not intend to live in France but who still relies on us financially)?

 

[/quote]

Hi,

     According to my information a "mineur" (under 18) is counted as part of your "foyer fiscal" automatically ,and you get the extra 1/2 point, but also have to declare any income that he/she receives. You can apply to have the child treated as a separate assessment if this is to your advantage. All this ,is of course aimed at families who are wholly in france(although not necessarily under the same roof.)

      Over 18 and under 25 and in full-time education  a child (normally treated separately) can ask to be included in your assessment if it is to your advantage.

How these rules would be applied in your case ,with the child abroad , I have no idea, but I can find no mention of exclusion for living abroad.

     It might be simpler to claim for a "pension alimentaire" -ie; the money you send to support your son, which you can deduct from taxable income.

 In my view , you MUST find an english speaking agent at the tax office and discuss your case; go sooner rather than later to avoid the last minute rush.

[Ron Avery]

If the student was in France you can include them, but like Parsnips I'm not sure about if studying and living abroad outside of the auspices of a French institution qualifies for a half part.

There was somebody on here a long time back that tried to claim for a son at a University in the UK living in the family UK home and tried to claim for him as a dependant and that got turned down as they were not normally resident at the French residence.  You might have a case if they are in halls of residence in the UK and so technically resident with you,  if you have no UK home. But, another complication is that students normally resident in France pay fees to study in the UK.

[DZ]

Thanks a lot, Parsnips and Ron.  This is even more complicated than I imagined... A trip to the local tax office looks like a necessity now. 

 

[parsnips]

[quote user="DZ"]

Thanks a lot, Parsnips and Ron.  This is even more complicated than I imagined... A trip to the local tax office looks like a necessity now. 

 

[/quote]

 Hi,

     According to this months "Le Particulier" magazine,page 38, about "rattachement" and "pensions alimentaires", you can claim these for children abroad--"Peu importe, en revanche, que votre enfant habite chez vous ou à l'autre bout de la France ou mème à l'etranger,qu'il soit étudiant, stagiaire,chomeur, dans la vie active, ou encore qu'il a fondé une famille". I suggest you buy the magazine and show it to the taxman.

[DZ]

A brilliant tip, thank you!