I have just separated/divorced and I can’t pay the taxes assessed in the name of my couple. Is there a solution?

Each of the spouses or partners of a civil partnership (PACS) is jointly and severally liable for payment of income tax, residence tax and property wealth tax (IFI) when these taxes were assessed with the taxpayers being the two members of the former tax household.

Nevertheless a procedure to relieve liability is possible following an express application from the spouse or civil partnership partner.

The potential relieving of liability can be assessed if the following is actually established:

• A breakdown of cohabitation

• The clearly disproportionate nature of the tax debt compared with the financial circumstances and assets of the applicant on the date of the application

• The applicant’s faultless tax compliance

The application should be sent to the tax office mentioned on your tax notice:

• either from your personal account on this website by writing to us from your “Messagerie sécurisée”, select “Ecrire” > “J'ai un problème concernant le paiement de mon impôt” > “J'ai des difficultés pour payer”
   

• or at your tax office. You can find its contact details on this website in the “Contact” section > “Particulier” > “Votre dossier fiscal (domicile en France)” > “Le paiement de vos impôts” > “Vous avez des difficultés pour payer” or on your tax notice.

Under certain conditions, you can also be granted a payment extension. For further details, you can consult the documentation concerning precarious financial circumstances in the “Particulier” section > “Payer mes impôts, taxes...” > “J'ai des difficultés pour payer”.

UPDATED DINR PART on AUGUST 26, 2021