Particularities in case of joint taxation in personal income tax
When the members of a family unit have opted for joint taxation in the Personal Income Tax , the limit of the joint total quotas of this tax and the Wealth Tax will be calculated by accumulating the total quotas accrued by the members of the family unit in the Wealth Tax. Where applicable, the reduction to be applied will be prorated among the taxpayers in proportion to their respective full quotas in the Wealth Tax.