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11054

Question 11054 — income tax

openFrance· National Assembly· FR

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Mr. Yves Daniel draws the attention of the Minister of Action and Public Accounts to the tax situation of the widows of veterans and in particular, to the conditions for granting the additional half-share of the family quotient. According to the provisions of article 195 of the general tax code, holders of the combatant's card or of a pension served under the provisions of the code of military disability pensions for the elderly over 74 years old benefit from an additional half tax share. This half tax share is also granted to the widow of a veteran, if she is 74 years old and her deceased spouse was able to benefit, at least for one tax year, from the additional half share. This last age requirement can create a feeling of injustice among some French people. So, he asks her to kindly tell him what Measures would be taken to correct this tax inequality to allow all widows of veterans to be able to live with dignity, regardless of the age of death of their spouse.

Machine translation from French. The official text remains authoritative.

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