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Practical Heritage Manual 2022.

Particularities in case of joint taxation in personal income tax

When the components of a family unit have opted for joint taxation in the Personal Income Tax , the limit of the joint full contributions of this Tax and the Wealth Tax will be calculated by accumulating the full contributions accrued by the members of the family unit in the Wealth Tax. Where applicable, the reduction that may be applied will be prorated among the taxpayers in proportion to their respective full Wealth Tax contributions.