Gradual Abolition of the Marital Quotient – What Impact on Your Tax Position?

Proposed measures

The marital quotient, which applies to married couples and legally cohabiting partners, currently allows up to 30% of the professional income of the higher-earning partner to be notionaly attributed to the other partner where the latter earns little or no professional income.

This attribution is, however, subject to a cap (€13,460 for assessment year 2026).

The draft bill provides for a gradual abolition, with differentiated rules depending on the taxpayers concerned:

• For couples where both partners have reached the statutory retirement age, the mechanism would be maintained on a transitional basis, but phased out gradually over a period of approximately twenty years. The 30% rate would be retained during this period, while the maximum amount would be progressively reduced, leading to a complete abolition as from assessment year 2046.
   
• For all other taxpayers, the maximum amount of the marital quotient would be reduced by half over four assessment years (from assessment year 2027 to assessment year 2030).
   
• As from assessment year 2027, the maximum applicable amounts would no longer be indexed.

Rationale put forward by the legislator

The reform is driven by the intention to strengthen tax neutrality between different forms of cohabitation, as the marital quotient is not available to de facto cohabitants. It also reflects a broader shift towards a tax system that is less centred on the single-income household model. Finally, the legislator considers that the mechanism may act as a disincentive to labour market participation by the second partner.

In practice, this reform may result in a gradual increase in the tax burden for certain households, making it advisable to anticipate its impact in light of the household’s income structure.

As the bill has not yet been definitively adopted, amendments remain possible. We will, of course, keep you informed of further developments.

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At Andersen in Belgium, we remain at your disposal to assess the concrete impact of these measures on your personal tax situation.
If you have any questions about this topic or require assistance in the context of a dispute with the tax authorities, please do not hesitate to contact the tax department at Andersen.
Sébastien Watelet (Tax Partner) & Océane Magotteaux (Associate)