Parliament will finalize a new law to put an end to an unfair tax system which penalized many taxpayers in France, and more particularly women.
After years of struggle, a new law was adopted by the joint commission which brings together representatives of the National Assembly and the Senate in order to put an end to a tax injustice which affected many ex-spouses. Until now, these people could be forced to repay their former partner’s tax debts, even if they were unaware of the fraud or if they had not benefited from it. This situation, called “fiscal solidarity”, often plunged ex-spouses, already weakened by the separation, into significant financial difficulties.
The new law will put an end to this unfair system by integrating ex-spouses into the category of “third parties” within article L247 of the Book of tax procedures. This means they will no longer automatically be liable for their former partner’s tax debts, provided they can prove they were unaware of the fraud and did not benefit from it. This essential measure will protect many women, often victims of economic violence within their relationship, and who find themselves unfairly in debt after separation.
The new law also introduces significant changes in the patrimonial study of the ex-spouse from whom debt discharge can be requested. From now on, real estate held before the union will no longer be taken into account in this evaluation. This measure aims to not penalize individuals for property acquired independently of the marital relationship, thus making the process fairer.
In order to guarantee fair treatment throughout the country, the law provides for the creation of a national unit dedicated to managing debt discharge requests from ex-spouses. This unit will make it possible to avoid disparities in treatment between regions and to ensure national monitoring of requests. Its mission will also be to inform and raise awareness among citizens about the potential risks linked to tax solidarity. The adopted law also simplifies the procedure for requesting discharge for ex-spouses. The clarification of the criteria and the inclusion of ex-spouses in the category of third parties make this process more accessible and less arbitrary. This simplification is crucial to allow a greater number of people to benefit from this discharge and free themselves from unfair debts.
To become law, this text must still be definitively voted on by both houses of Parliament. The vote in the National Assembly is scheduled for May 23, followed by a passage in the Senate on a date which remains to be fixed. Many people are impatiently awaiting the final adoption of this law, which will finally put an end to a tax injustice that affects thousands of ex-spouses each year.