Maître Brigitte BOGUCKI

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit de la famille, des personnes et de leur patrimoine et Droit immobilier

Compétences : Droit immobilier, Droit de la famille, des personnes et de leur patrimoine

Barreau : Paris

Adresse : 24 RUE EDOUARD LOCKROY 75011 PARIS

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La déclaration d'impôt des divorcés va changer

Article juridique

Par Me Brigitte BOGUCKI

Parallélisme des formes oblige, la déclaration d'impôt des époux l'année du divorce suit les mêmes règles que celle de l'année du mariage.

Autrement dit jusqu'ici les époux divorcés ou séparés devaient faire une déclaration commune jusqu'à la date de leur séparation et deux déclarations séparées (une chacun) à compter de cette date.

Le projet de loi de finances pour 2011 (qui concerne les revenus 2011 donc déclarables en 2012) prévoit que les époux séparés devront faire chacun une déclaration séparée pour l'année de leur divorce et n'auront plus à faire de déclaration commune.

Les revenus communs seront considérés comme partagés par moitié, ce qui va sans doute faire couler beaucoup d'encre judiciaire...