{"id":14462,"date":"2018-08-10T00:00:00","date_gmt":"2018-08-10T00:00:00","guid":{"rendered":"https:\/\/avocat-gc.com\/divorce\/articles\/rattachement-fiscal-des-enfants-en-residence-alternee\/"},"modified":"2026-01-16T09:33:22","modified_gmt":"2026-01-16T09:33:22","slug":"rattachement-fiscal-des-enfants-en-residence-alternee","status":"publish","type":"post","link":"https:\/\/avocat-gc.com\/divorce\/articles\/rattachement-fiscal-des-enfants-en-residence-alternee\/","title":{"rendered":"Rattachement fiscal des enfants en r\u00e9sidence altern\u00e9e"},"content":{"rendered":"

Quel est le rattachement fiscal d’enfants en r\u00e9sidence altern\u00e9e ?<\/p>\n

Rattachement fiscal des enfants en r\u00e9sidence altern\u00e9e<\/h2>\n<\/p>\n

Lors d\u2019un divorce il existe 2 possibilit\u00e9s :<\/p>\n

les enfants r\u00e9sident chez l\u2019un ou l\u2019autre des parents.
\nOu \u00eatre en r\u00e9sidence altern\u00e9e<\/a> chez les deux parents.<\/p>\n

Dans ce cas \u00e0 quel foyer fiscal l\u2019enfant sera-t-il rattach\u00e9 ?<\/h3>\n

\"Avocat<\/p>\n

L\u2019article 194 I du Code g\u00e9n\u00e9ral des imp\u00f4ts \u00e9nonce que \u00abEn cas de r\u00e9sidence altern\u00e9e au domicile de chacun des parents et sauf disposition contraire dans la convention de divorce mentionn\u00e9e \u00e0 l’article 229-1 du code civil, la convention homologu\u00e9e par le juge, la d\u00e9cision judiciaire ou, le cas \u00e9ch\u00e9ant, l’accord entre les parents, les enfants mineurs sont r\u00e9put\u00e9s \u00eatre \u00e0 la charge \u00e9gale de l’un et de l’autre parent. Cette pr\u00e9somption peut \u00eatre \u00e9cart\u00e9e s’il est justifi\u00e9 que l’un d’entre eux assume la charge principale des enfants.
\nLorsque les enfants sont r\u00e9put\u00e9s \u00eatre \u00e0 la charge \u00e9gale de chacun des parents, ils ouvrent droit \u00e0 une majoration de :.
\na) 0,25 part pour chacun des deux premiers et 0,5 part \u00e0 compter du troisi\u00e8me, lorsque par ailleurs le contribuable n’assume la charge exclusive ou principale d’aucun enfant ;.
\nb) 0,25 part pour le premier et 0,5 part \u00e0 compter du deuxi\u00e8me, lorsque par ailleurs le contribuable assume la charge exclusive ou principale d’un enfant ;.
\nc) 0,5 part pour chacun des enfants, lorsque par ailleurs le contribuable assume la charge exclusive ou principale d’au moins deux enfants. \u00bb.<\/p>\n

Vous souhaitez divorcer ? Contactez notre AVOCAT DIVORCE<\/p>\n

Ainsi il permet d\u2019\u00e9tablir le nombre de parts pouvant donner lieu \u00e0 la division du revenu imposable. Donc en mati\u00e8re de garde altern\u00e9e, les enfants sont r\u00e9put\u00e9s \u00eatre \u00e0 la charge \u00e9gale de leurs parents. Ceux-ci ont alors chacun droit \u00e0 0.25 part pour les deux premiers enfants, 0.5 \u00e0 compter du troisi\u00e8me..
\nCette r\u00e8gle est une pr\u00e9somption simple, \u00e0 laquelle on peut d\u00e9roger. En effet, il peut \u00eatre inscrit dans la convention de divorce<\/a> \u00e0 quel parent l\u2019enfant sera rattach\u00e9 fiscalement. Pour ce faire il faudra que l\u2019accord soit homologu\u00e9 par le juge, une d\u00e9cision judiciaire<\/a> ou encore par un accord entre les parents. Cet accord peut \u00e9galement se manifester sous la forme d\u2019un document cosign\u00e9 par les parents ou par une d\u00e9cision judiciaire rendue sur conclusions concordantes des parties..
\nD\u2019autre part si ce n\u2019est pas indiqu\u00e9 dans la convention, le parent qui apporte la preuve qu\u2019il assume la charge principale des enfants pourra b\u00e9n\u00e9ficier de la majoration du quotient familial en totalit\u00e9. .
\nDe plus, le parent qui verse une contribution pour les enfants, m\u00eame en garde altern\u00e9e, pourra la d\u00e9duire..
\nSi l\u2019enfant est majeur : Lorsque l\u2019enfant est majeur et encore \u00e0 la charge de ses parents (ex : poursuit d\u2019\u00e9tudes sup\u00e9rieures). Dans ce cas l\u2019enfant sera :
\n-soit rattach\u00e9 au foyer fiscal du parent qui assumait d\u00e9j\u00e0 sa charge- ou des deux parents si une r\u00e9sidence altern\u00e9e a \u00e9t\u00e9 mise ne place.<\/p>\n","protected":false},"excerpt":{"rendered":"

Quel est le rattachement fiscal d’enfants en r\u00e9sidence altern\u00e9e ? Rattachement fiscal des enfants en r\u00e9sidence altern\u00e9e Lors d\u2019un divorce il existe 2 possibilit\u00e9s : les enfants r\u00e9sident chez l\u2019un ou l\u2019autre des parents. Ou \u00eatre en r\u00e9sidence altern\u00e9e chez les deux parents. Dans ce cas \u00e0 quel foyer fiscal l\u2019enfant sera-t-il rattach\u00e9 ? L\u2019article […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14462","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nRattachement fiscal des enfants en r\u00e9sidence altern\u00e9e - Avocat Divorce<\/title>\n<meta name=\"description\" content=\"Le rattachement fiscal de l'enfant suite \u00e0 un divorce- Cabinet d'Avocats GC - Tel : 01 47 04 25 40. 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