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This article is a general overview of divorce laws around the world.
Every nation in the world allows its residents to divorce under some conditions except the Philippines (though Muslims in the Philippines have the right to divorce) and the Vatican City, an ecclesiastical sovereign city-state, which has no procedure for divorce.
The above is an extract from Revenue's Customer Service Charter. You should let your Revenue office know as soon as possible after the separation, so that any necessary adjustments to your tax position can be made.
Where the terms 'taxed' 'chargeable to tax' or 'taxable' are used in this leaflet, they include the charge to Universal Social Charge (USC) unless otherwise stated. A list of the details which Revenue will need is in the Appendix. Before dealing with the tax consequences of separation, it may be helpful to give a summary of how married couples are treated for tax purposes.
If it is the wife who seeks divorce, she must go to a court.
She must provide evidence of ill treatment, inability to sustain her financially, sexual impotence on the part of the husband, her dislike of his looks, etc.
Therefore, in the case of Joint Assessment and Separate Assessment, the thresholds that apply to each spouse individually when calculating the liability to USC cannot be combined where one spouse is below the threshold and the other above.It's Ireland's number one dating site for single moms and dads searching for friendship, love and understanding.In our free dating community you will meet thousands of Irish single moms and dads.Further information about the taxation of married persons is available in Leaflet IT2 - Taxation of Married Persons and Civil Partners.A couple are considered separated for tax purposes if the separation is likely to be permanent or it has been made legal.You can also post your own profile absolutely free of charge and find out if someone's looking for you.