The tax household. In France the family is normally taxed as a unit, although there are exceptions to this rule. This unit is known as the foyer fiscal. The foyer fiscal includes the two spouses/civil partners and their dependants, normally children under 18, all living in the same household. It is possible for children over 18 to be included in the foyer fiscal under certain conditions. A single adult with no dependants is a foyer fiscal of one person.
« Back to Glossary Index