{"id":13727,"date":"2026-03-27T00:00:00","date_gmt":"2026-03-26T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/"},"modified":"2026-03-27T00:00:00","modified_gmt":"2026-03-26T23:00:00","slug":"cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230;"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230; <\/p>\n<div>\n<p>Alors qu\u2019un couple a d\u00e9pos\u00e9 une d\u00e9claration commune d\u2019imp\u00f4t sur le revenu, contr\u00f4l\u00e9e par l\u2019administration qui a notifi\u00e9 un redressement fiscal, il r\u00e9clame une imposition en r\u00e9alit\u00e9 s\u00e9par\u00e9e : le couple rappelle qu\u2019il a, en effet, chang\u00e9 de r\u00e9gime matrimonial le 23 d\u00e9cembre de l\u2019ann\u00e9e en cause\u2026<\/p>\n<p>Parce qu\u2019ils sont maintenant s\u00e9par\u00e9s de biens, qu\u2019ils ne vivent pas sous le m\u00eame toit, l\u2019\u00e9poux \u00e9tant parti vivre \u00e0 l\u2019\u00e9tranger, ils doivent donc faire l\u2019objet d\u2019une imposition distincte\u2026 Sauf qu\u2019ils ont des enfants encore mineurs, constate l\u2019administration fiscale, qui rappelle que l\u2019acte notari\u00e9 de changement de r\u00e9gime matrimonial doit, en raison de la pr\u00e9sence d&#8217;enfants mineurs, \u00eatre dans ce cas soumis \u00e0 l\u2019homologation du tribunal. Une homologation qui n\u2019est intervenue qu\u2019au mois de novembre de l\u2019ann\u00e9e suivante\u2026<\/p>\n<p>Ce que constate le juge pour qui les \u00e9poux, qui ont d\u00e9pos\u00e9 une d\u00e9claration de revenus commune pour l\u2019ann\u00e9e litigieuse, ne peuvent demander, au titre de cette ann\u00e9e, une imposition s\u00e9par\u00e9e\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052840783?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=7&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=d%C3%A9claration+commune+article+6+CGI&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 20 novembre 2025, no 23MA02802<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-couple-qui-rappelle-a-l-administration-qu-un-couple-c-est-deux-personnes\" target=\"_blank\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-13727","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes... - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes... - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-26T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230;\",\"datePublished\":\"2026-03-26T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\"},\"wordCount\":255,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg\",\"articleSection\":[\"La petite histoire du jour\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\",\"name\":\"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes... - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg\",\"datePublished\":\"2026-03-26T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage\",\"url\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg\",\"contentUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230;\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes... - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/","og_locale":"de_DE","og_type":"article","og_title":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes... - Cabinet Magar","og_description":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes...","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/","og_site_name":"Cabinet Magar","article_published_time":"2026-03-26T23:00:00+00:00","og_image":[{"url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/"},"author":{"name":"","@id":""},"headline":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230;","datePublished":"2026-03-26T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/"},"wordCount":255,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg","articleSection":["La petite histoire du jour"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/","name":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes... - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg","datePublished":"2026-03-26T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#primaryimage","url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg","contentUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_dclarationcommune.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-rappelle-a-ladministration-quun-couple-cest-deux-personnes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"C\u2019est l\u2019histoire d\u2019un couple qui rappelle \u00e0 l\u2019administration qu\u2019un couple, c\u2019est deux personnes&#8230;"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/13727","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=13727"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/13727\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=13727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=13727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=13727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}