Counting your family quotient shares
A third child worth twice the second, a scale compared with the quotient and never with income, a cap that bounds the saving without removing the share, and a single parent who must check their box before ticking it. Three modules on one half share worth 3 448 € before the cap and 1 807 € after. Explanations and sources are free to read.
Foundational3 modules27 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Count a household's shares from the way it is made up
- Apply the special rule that starts with the third child
- Handle shared residence arrangements correctly
- Tell status-based increases apart from dependant-based ones
- Run the three operations of the calculation in the right order
- Apply the scale to the quotient and not to the whole income
- Measure the real effect of one additional share
- Check a result by comparing it with a household without dependants
- Understand why the advantage is capped and in what way
- Identify the ceiling applicable to each kind of increase
- Reproduce the comparison the tax authority carries out
- Spot the situations where the cap genuinely bites
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountCounting your sharesWhat you will be able to do
- Count a household's shares from the way it is made up
- Apply the special rule that starts with the third child
- Handle shared residence arrangements correctly
- Tell status-based increases apart from dependant-based ones
- Module 29 minIncluded in the full courseFrom the quotient to the taxWhat you will be able to do
- Run the three operations of the calculation in the right order
- Apply the scale to the quotient and not to the whole income
- Measure the real effect of one additional share
- Check a result by comparing it with a household without dependants
- Module 39 minIncluded in the full courseThe cap on the advantageWhat you will be able to do
- Understand why the advantage is capped and in what way
- Identify the ceiling applicable to each kind of increase
- Reproduce the comparison the tax authority carries out
- Spot the situations where the cap genuinely bites
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.