Common tax declaration for couples living in cohabitation, reduction of inheritance tax … The executive had to give up to include societal and fiscal reforms in the 2023 budget.
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These are campaign promises that wanted to be societal as well as fiscal. Allow couples living in cohabitation to make a common tax return, to take advantage of the same tax advantages as those provided by marriage or the civil solidarity pact (PACS). Allow indirect – nephew, grandchildren, children of spouses – to inherit the direct descendants, to take into account the transformation of families, uses, practices “, explained Emmanuel Macron during his conference press of March 17, 2022. Reforms to “simplify life”, indicated its program.
These reforms may be societal, they cost dearly and sometimes pose legal difficulties, so that they have not been selected in the 2023 budget project, presented by the government in late September. Renaissance deputies Mathieu Lefèvre, commissioner for finance, and Aurore Bergé, spokesperson for the macronist group in the National Assembly, nevertheless deposited two amendments during the debate on the text at the Palais-Bourbon, which started on Monday October 10, in order to to open the discussion and push the government to position itself.
risk of significant fraud
According to the assessments made by the Ministry of Economy and Finance, allowing unmarried couples to make a common tax declaration would cost at least 2 billion euros per year, even if the costing is by definition difficult to establish. The joint declaration makes it possible to play the “conjugal quotient” which leads, when the income difference is important in the couple, to benefit together from a lower tax tranche.
is added a legal risk, that of “inequality between married or PACS on the one hand, and cohabiting cohabits,” said the general rapporteur of the budget Jean-René Cazeneuve, during the Discussions in the hemicycle, Thursday, October 13. The former have “no choice”, since they are forced to make a joint declaration, while the latter would enjoy an “option”, which generates a problem of inequality before the tax. Finally, a significant risk of fraud plane on the measurement, the cohabitation being difficult to verify – summary to Bercy by the “criterion of the toothbrush”. Critics had already been formulated during the electoral campaign.
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