We married in 2026. Do we lose class 2 in 2028?

No. Couples married before 1 January 2028 can stay on Tarif T, the successor of class 2, until the end of 2052, unless they opt for Class U.

What happens if PACS partners forget the yearly request?

Under the voted text, without a joint request for a given year the partners are taxed individually, and that cannot be reversed for later years.

We marry in 2028. Can we get Tarif T?

No, unless you already had a PACS registered before 2028 that lasted until the wedding. Otherwise you are taxed on Class U.

Can one partner choose Class U alone?

No. Opting for individual taxation requires a joint request from both spouses.

Married & PACS Couples: Tarif T or Class U from 2028?

Bill 8676 treats couples very differently depending on when they married or registered a partnership, and on whether they are married or in a PACS. This guide walks through each case and the points couples most often miss.

Three groups of couples

Married before 1 January 2028 and resident. You are taxed jointly on Tarif T by default for as long as the transition lasts (until the end of 2052), unless you jointly opt for individual taxation. That option is irrevocable.

In a PACS registered before 1 January 2028. You can also keep joint taxation on Tarif T, but only on a joint request filed for each tax year, at the latest by 31 December of the following year, and only if you shared a home for the whole year. Be careful: if no joint request is made for a year, you are taxed individually and, according to the voted text, there is no way back for that year or later years. Partners who registered a PACS before 2028 and then marry after that date are treated as married before 2028, provided the partnership lasted until the wedding.

Married or in a PACS from 1 January 2028. You are taxed individually on Class U. There is no Tarif T option.

Joint vs individual: how the numbers work

Tarif T adds both incomes together and taxes them on a scale with bands twice as wide as the old single scale. A couple where one partner earns everything therefore pays much less than two single people would. Class U taxes each partner separately, but its 0% band (€26,650 per person) and its lower rates on middle incomes are more generous, so couples with two similar incomes come out ahead.

According to the calculator's formulas, an €80,000 couple pays €9,057 under Tarif T however the income is split. Under Class U the same couple pays €17,774 if one partner earns everything, €9,428 at €60,000 / €20,000, but only €4,247 at €40,000 / €40,000. Our Class U vs Tarif T guide has more examples and the break-even split.

Children under three

The new early-childhood allowance of €5,400 per child under three exists only for taxpayers on Class U. For a child the parents share, each parent gets half (€2,700). If one partner has no own resources above €15,000 gross a year, the couple can ask for the whole allowance to be given to the other partner. For a couple with one young child, this can be enough to change the answer: in the calculator, the €60,000 / €20,000 couple goes from €371 better off on Tarif T to roughly €756 better off on Class U.

Divorce, separation and death

Today a widowed or divorced person keeps class 2 for three years. Under Tarif T this protection is extended to five years, as long as the couple was taxed jointly before and had not opted for individual taxation. During those five years the person can still choose Class U. Under Class U itself, a separation no longer changes your tax scale, because each partner was already taxed alone.

Individual taxation also means individual responsibility

Under Class U, income is attributed to the partner who earned it, deductions go to the partner who paid them, and each partner is liable only for their own tax. Income from property or savings is attributed to the owner unless shown otherwise. That is a real change for couples used to one joint tax bill.

When switching later makes sense

You do not have to decide everything in 2027. Couples married before 2028 can stay on Tarif T and switch in any later year until 2052, by filing the joint request by 30 November of that year. That makes Tarif T the safer default while incomes are very unequal, for example during parental leave or while one partner studies, with a switch once the second income has grown. What you cannot do is test Class U for a year and come back. So the useful question is not only "which is cheaper now?" but also "is there any year ahead in which Tarif T would clearly win again?"

A practical checklist

Find both partners' taxable incomes on your latest tax assessment.
Run them through the calculator, with and without the children you expect under three.
Test a few what-if scenarios: parental leave, part-time work, a raise.
If you are in a PACS, put the yearly joint request in your calendar.
If switching, file the joint request on the ACD form before 30 November 2027 to have Class U on 2028 payroll.

Not tax advice. This guide explains Bill 8676 as adopted by the Chamber of Deputies at first vote on 28 October 2026. The law still has to be finalised and published, and your own situation may differ. Check with the tax administration (ACD), your payroll team or a tax adviser before you decide.

Couples under the new system: joint or individual taxation?