Separate declarations for spouses who want them


Married couples will be able to submit separate income tax declarations next spring for their 2018 incomes, provided they submit an application to that effect to the Independent Authority for Public Revenue by February 28.

According to the clause included in the bill tabled in Parliament on Tuesday, any income earned by protected family members (such as under-18-year-olds) will be added to the revenues of the spouse with the highest income, and taxed in his or her name.

In cases where the couple have equal incomes, the children’s earnings will be added to the father’s income.