Specific features in the event of joint taxation of Personal Income Tax

When the members of a family unit have chosen joint taxation in Personal Income Tax, the limit of the total joint payments of this tax and that of Wealth Tax, the full amounts accrued by the members of the family unit in the Wealth Tax will be calculated. Where applicable, the reduction that must be applied will be prorated among the taxpayers in proportion to their respective full share in the Wealth Tax.