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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Divorce ou rupture de pacs en 2008: que déclarer aux impôts

Article juridique

Par Me Brigitte BOGUCKI

L'année de la rupture du PACS, les partenaires devront faire deux déclarations d'impôts, une commune jusqu'à la date de rupture, l'autre séparée à partir de cette date.

Pour le divorce, le principe est le même mais la date à prendre en compte est un peu différente. En effet, les époux peuvent choisir en fonction de leur situation la date à prendre en compte qui peut être celle de leur séparation physique, celle de leur séparation de patrimoine, celle de l'ordonnance de non-conciliation et dans les consentements mutuels celle du divorce.

Il faut donc dans ce cas voir avec votre avocat quelle est la date la plus adaptée à votre situation.