Can spouses submit separate tax declarations?

Normally, people who are married, regardless of their matrimonial regime, are subject to joint taxation.

However, the law provides for separate taxation in the following cases:

When people are married under the “régime de la séparation des biens*” and do not live together in the same place;
When people are awaiting legal separation or divorce and have been authorised to reside separately;
When one of the spouses has left the marital home and they both have separate incomes.

In such cases, each spouse is personally taxable on his or her income as well as on his or her share of the common income.

*Segregation of assets regime